Mercer Tax and Management Limited |
Registered Number:02899148 |
For the year ended 31 March 2023
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2023
Mercer Tax and Management Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
Mercer Tax and Management Limited
Statement of Financial Position
2022
2023
-
15,800
2
Property, plant and equipment |
4,923
4,991
3
4,923
20,791
Trade and other receivables |
20,555
-
4
9,569
Cash and cash equivalents |
51,862
51,862
30,124
Trade and other payables: amounts falling due within one |
year |
(31,390)
(47,408)
5
(1,266)
4,454
Net current assets
Total assets less current liabilities |
9,377
19,525
9,377
Net assets
19,525
9
9
9,368
19,516
9,377
19,525
Shareholders' funds
For the year ended 31 March 2023 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 of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006 |
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
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. |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
These financial statements were approved and authorised for issue by the Board on 17 July 2023 and were signed by: |
The notes form part of these financial statements |
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For the year ended 31 March 2023
Mercer Tax and Management Limited
Notes to the Financial Statements
Statutory Information
Mercer Tax and Management Limited is a private limited company, limited by shares, domiciled in England and Wales, |
registration number 02899148. |
Principal place of business: |
5th Floor
22 Grosvenor Gardens
London
SW1W 0DH
4 South Parade
Penzance
TR18 4DJ
The presentation currency is £ sterling. |
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A 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 costs convention as |
modified by the revaluation of certain assets. |
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Computer equipment
2. Intangible fixed assets |
110,600
110,600
94,800
15,800
Charge for year
110,600
-
15,800
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For the year ended 31 March 2023
Mercer Tax and Management Limited
Notes to the Financial Statements Continued
3. Property, plant and equipment |
24,552
1,572
26,124
Provision for depreciation and impairment |
19,561
Charge for year
1,640
21,201
4,923
4,991
4. Trade and other receivables |
2022
2023
-
20,555
5. Trade and other payables: amounts falling due within one year |
2022
2023
Taxation and social security |
38,042
31,390
9,366
-
47,408
31,390
6. Average number of persons employed |
During the year the average number of employees was 1 (2022 : 1)
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