The Mercedes-Benz Club Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 11

The Mercedes-Benz Club Limited

Company Information

Chairman

Mr T J N Rycroft

Directors

Mrs E G L Wylde Mr A M J Bray Mr P G Micklethwaite Mr S A Holmes Mr R Mackinnon Mr P John Mr K D Newell

Registered office

30 Scotgate Stamford Lincolnshire PE9 2YQ

Accountants

Michael J Emery & Co Limited Chartered Accountants22 St. John Street Newport Pagnell Buckinghamshire MK16 8HJ

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Mercedes-Benz Club Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Mercedes-Benz Club Limited for the year ended 31 March 2026 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of The Mercedes-Benz Club Limited, as a body, in accordance with the terms of our instructions. Our work has been undertaken solely to prepare for your approval the accounts of The Mercedes-Benz Club Limited and state those matters that we have agreed to state to the Board of Directors of The Mercedes-Benz Club Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Mercedes-Benz Club Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Mercedes-Benz Club Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Mercedes-Benz Club Limited. You consider that The Mercedes-Benz Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Mercedes-Benz Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Michael J Emery & Co Limited
Chartered Accountants
22 St. John Street
Newport Pagnell
Buckinghamshire
MK16 8HJ

15 October 2026

The Mercedes-Benz Club Limited

(Registration number: 00615792)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	20,211	18,504
Tangible assets	5	12,953	16,258
Investments	6	5	5
		33,169	34,767
Current assets
Stocks	7	2,936	3,251
Debtors	8	48,025	99,333
Cash at bank and in hand		763,078	636,568
		814,039	739,152
Creditors: Amounts falling due within one year	9	(287,770)	(280,305)
Net current assets		526,269	458,847
Total assets less current liabilities		559,438	493,614
Creditors: Amounts falling due after more than one year	9	(47,789)	(51,212)
Net assets		511,649	442,402
Capital and reserves
Retained earnings		511,649	442,402
Reserves		511,649	442,402

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

.........................................

Mr T J N Rycroft

Chairman

The Mercedes-Benz Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by guarantee, incorporated in England and Wales, registration number 00615792.

The address of its registered office and principal place of business is:
30 Scotgate
Stamford
Lincolnshire
PE9 2YQ

These financial statements were authorised for issue by the Board on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The Company is exempt from corporation tax under current legislation; the only tax due is on bank interest received.

The Mercedes-Benz Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website development	over 3 years straight line
Membership database	over 3 years straight line

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Impairment of fixed assets

At each reporting end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	at varying rates on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
 

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

The cash equivalents include monies held on short term investments that mature after the year end date

The Mercedes-Benz Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

3	Staff numbers

The average number of persons employed by the company during the year was 2 (2025 - 2).

The Mercedes-Benz Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Membership database  £	Website  £	Total £
Cost or valuation
At 1 April 2025	3,925	85,428	89,353
Additions acquired separately	-	8,899	8,899
At 31 March 2026	3,925	94,327	98,252
Amortisation
At 1 April 2025	3,925	66,924	70,849
Amortisation charge	-	7,192	7,192
At 31 March 2026	3,925	74,116	78,041
Carrying amount
At 31 March 2026	-	20,211	20,211
At 31 March 2025	-	18,504	18,504

5	Tangible assets

	Equipment £	Total £
Cost or valuation
At 1 April 2025	90,938	90,938
Additions	1,762	1,762
At 31 March 2026	92,700	92,700
Depreciation
At 1 April 2025	74,680	74,680
Charge for the year	5,067	5,067
At 31 March 2026	79,747	79,747
Carrying amount
At 31 March 2026	12,953	12,953
At 31 March 2025	16,258	16,258

The Mercedes-Benz Club Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6	Investments

	2026 £	2025 £
Investments in subsidiaries	5	5