D.H.J. Mercer & Sons Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 00562892

		30 June 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		485,000		485,000

			485,000		485,000
CURRENT ASSETS
Cash at bank and in hand		270		3,600

		270		3,600
Creditors: Amounts Falling Due Within One Year	5	(780 )		(4,110 )

NET CURRENT ASSETS (LIABILITIES)			(510 )		(510 )

TOTAL ASSETS LESS CURRENT LIABILITIES			484,490		484,490

NET ASSETS			484,490		484,490

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Revaluation reserve	7		330,000		330,000
Income Statement			153,490		153,490

SHAREHOLDERS' FUNDS			484,490		484,490

For the year ending 30 June 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Michael Bentley

Director

20/11/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

D.H.J. Mercer & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00562892 . The registered office is Unit 1 Britannia Business Park Mills Road, Quarry Wood, Aylesford, Kent, ME20 7NT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 July 2024	485,000	2,693	487,693

As at 30 June 2025	485,000	2,693	487,693

Depreciation
As at 1 July 2024	-	2,693	2,693

As at 30 June 2025	-	2,693	2,693

Net Book Value
As at 30 June 2025	485,000	-	485,000

As at 1 July 2024	485,000	-	485,000

5. Creditors: Amounts Falling Due Within One Year

	30 June 2025	30 June 2024
	£	£
Other creditors	780	780
Taxation and social security	-	3,330

	780	4,110

6. Share Capital

	30 June 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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Page 3

D.H.J. Mercer & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Reserves

	Revaluation reserve	Income Statement
	£	£
As at 1 July 2024	330,000	153,490
As at 30 June 2025	330,000	153,490