REGISTERED NUMBER: 03687015 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

MERONCOURT EUROPE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Towndrow

B J S Green

REGISTERED OFFICE:

Unit 2A

Portland Industrial Estate

Arlesey

Bedfordshire

SG15 6SG

REGISTERED NUMBER:

03687015 (England and Wales)

ACCOUNTANTS:

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

FIXED ASSETS

Tangible assets

4

6,008

8,573

CURRENT ASSETS

Stocks

142,255

174,461

Debtors

5

62,542

78,460

Cash at bank

73,562

82,022

278,359

334,943

CREDITORS

Amounts falling due within one year

6

129,088

98,423

NET CURRENT ASSETS

149,271

236,520

TOTAL ASSETS LESS CURRENT LIABILITIES

155,279

245,093

PROVISIONS FOR LIABILITIES

1,016

1,476

NET ASSETS

154,263

243,617

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

7,902

7,902

Retained earnings

146,261

235,615

SHAREHOLDERS' FUNDS

154,263

243,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 13th November 2025 and were signed on its behalf by:

B J S Green - Director

1.	STATUTORY INFORMATION

Meroncourt Europe 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Depreciation

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over their expected useful lives as follows:

Land and Buildings - 15% on reducing balance

Plant and Machinery etc - 33% on cost and 15% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2024

and 31st March 2025

3,308

59,845

34,899

98,052

DEPRECIATION

At 1st April 2024

1,138

55,412

32,929

89,479

Charge for year

325

665

1,575

2,565

At 31st March 2025

1,463

56,077

34,504

92,044

NET BOOK VALUE

At 31st March 2025

1,845

3,768

395

6,008

At 31st March 2024

2,170

4,433

1,970

8,573

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,872

33,616

Other debtors

44,670

44,844

62,542

78,460

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

120,126

86,421

Taxation and social security

6,067

12,102

Other creditors

2,895

(100

)

129,088

98,423

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

39,950

39,950

Between one and five years

199,750

199,750

In more than five years

243,029

282,979

482,729

522,679

8.	ULTIMATE CONTROLLING PARTY

The controlling party is M Mason.