REGISTERED NUMBER: 01466741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

A.P. MERRION AND ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr AP Merrion

Mrs E Merrion

SECRETARY:

Mrs E Merrion

REGISTERED OFFICE:

Ryeland House

8 Rolleston Road

Billesdon

Leicester

LE7 9AA

REGISTERED NUMBER:

01466741 (England and Wales)

BANKERS:

National Westminster Bank plc

92 Queens Road

Leicester

LE2 1SY

FIXED ASSETS

Tangible assets

4

702

936

Investment property

5

635,000

635,000

635,702

635,936

CURRENT ASSETS

Debtors

6

120,355

344,651

Cash at bank

163,966

102,936

284,321

447,587

CREDITORS

Amounts falling due within one year

7

89,830

260,144

NET CURRENT ASSETS

194,491

187,443

TOTAL ASSETS LESS CURRENT LIABILITIES

830,193

823,379

PROVISIONS FOR LIABILITIES

8

44,179

44,279

NET ASSETS

786,014

779,100

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Fair value reserve

9

298,799

298,799

Retained earnings

437,215

430,301

SHAREHOLDERS' FUNDS

786,014

779,100

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mr AP Merrion - Director

1.	STATUTORY INFORMATION

A.P. Merrion and Associates Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for sales of services provided in the normal course of business, net of discounts and value added tax, adjusted in accordance with the policy on contract income as described below.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on reducing balance

Investment property

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 February 2025

and 31 January 2026

7,013

DEPRECIATION

At 1 February 2025

6,077

Charge for year

234

At 31 January 2026

6,311

NET BOOK VALUE

At 31 January 2026

702

At 31 January 2025

936

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

635,000

NET BOOK VALUE

At 31 January 2026

635,000

At 31 January 2025

635,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

2,385

Other debtors

37,956

100,000

Prepayments and accrued income

82,399

242,266

120,355

344,651

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation

1,653

16,718

VAT

32,820

111

Other creditors

38,579

99,310

Directors' current accounts

-

112,272

Accruals and deferred income

16,778

31,733

89,830

260,144

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred taxation

44,179

44,279

Deferred

tax

£

Balance at 1 February 2025

44,279

Movement in the year

(100

)

Balance at 31 January 2026

44,179

9.

RESERVES

Fair

value

reserve

£

At 1 February 2025

and 31 January 2026

298,799

10.	RELATED PARTY DISCLOSURES

During the year the company made sales to related parties of £NIL (2025: £80,000). The balance outstanding at 31 January 2026 was £80,000 (2025: £240,000).

The company is under the control of Mr AP and Mrs E Merrion who together, with members of their close family, own 100% of the issued share capital of the company.