REGISTERED NUMBER: 12690579 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Mercury Wealth Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr O J Bourke

REGISTERED OFFICE:

Mercury House

1 Massey Road

Thornaby

Stockton on Tees

TS17 6DY

REGISTERED NUMBER:

12690579 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Investments

4

28,135

103

CURRENT ASSETS

Debtors

5

902,682

748,649

Cash at bank

5,000

-

907,682

748,649

CREDITORS

Amounts falling due within one year

6

377,302

21,889

NET CURRENT ASSETS

530,380

726,760

TOTAL ASSETS LESS CURRENT LIABILITIES

558,515

726,863

PROVISIONS FOR LIABILITIES

348

-

NET ASSETS

558,167

726,863

CAPITAL AND RESERVES

Called up share capital

7

202

202

Un-distributable reserve

8

1,042

-

Retained earnings

556,923

726,661

SHAREHOLDERS' FUNDS

558,167

726,863

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

Mr O J Bourke - Director

1.	STATUTORY INFORMATION

Mercury Wealth Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Mercury Wealth Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investment in subsidiary undertakings are initially recognised at cost and subsequently measured at cost less any accumulated impairment losses.

Listed investments

Listed investments are recognised initially at cost and subsequently measured at fair value through profit and loss. Any unrealised gains and losses are held in an un-distributable reserve.

Other investments

Other investments are initially recognised at cost and subsequently measured at cost less any accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

3

103

Other investments not loans

28,132

-

28,135

103

Additional information is as follows:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

103

-

103

Additions

-

16,792

16,792

Revaluations

-

1,390

1,390

Impairments

(100

)

-

(100

)

At 31 March 2026

3

18,182

18,185

NET BOOK VALUE

At 31 March 2026

3

18,182

18,185

At 31 March 2025

103

-

103

Listed investments were valued on an open market basis on 31 March 2026 at £18,182. If listed investments had not been revalued they would have been included at an historical cost of £16,792.

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Other investment

9,950

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

902,466

748,649

Other debtors

216

-

902,682

748,649

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

377,218

21,805

Other creditors

84

84

377,302

21,889

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

152

Ordinary

1

152

152

2

B

1

2

2

48

C

1

48

48

202

202

8.

RESERVES

Un-distributable

reserve

£

Unrealised gains/losses

1,390

Deferred tax movement

(348

)

At 31 March 2026

1,042