MERCURY DEVELOPMENT SERVICES LTD


Director	GAGIN, George Alan Harry


Registered Address	5 Harwood Close
	Ratby
	Leicester
	LE6 0PT


Registered Number	16399934 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026
		£	£
Fixed assets
Intangible assets	3		2,400
Tangible assets	4		2,242
			4,642
Current assets
Debtors		8,908
Cash at bank and on hand		19,217
		28,125
Creditors amounts falling due within one year	5	(21,832)
Net current assets (liabilities)			6,293
Total assets less current liabilities			10,935
Net assets			10,935
Capital and reserves
Called up share capital			100
Profit and loss account			10,835
Shareholders' funds			10,935

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 October 2026, and are signed on its behalf by:

GAGIN, George Alan Harry
Director
Registered Company No. 16399934

MERCURY DEVELOPMENT SERVICES LTD

Notes to the Financial Statements
for the period ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)		Straight line (years)
	Office Equipment	20		3

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	3,000	3,000
At 30 April 26	3,000	3,000
Amortisation and impairment
Charge for year	600	600
At 30 April 26	600	600
Net book value
At 30 April 26	2,400	2,400
At 21 April 25	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	2,514	2,514
At 30 April 26	2,514	2,514
Depreciation and impairment
Charge for year	272	272
At 30 April 26	272	272
Net book value
At 30 April 26	2,242	2,242
At 21 April 25	-	-

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	1,339
	Taxation and social security	11,737
	Other creditors	8,756
	Total	21,832