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Registered Number: 11967475
England and Wales
Filleted Accounts
for the year ended 31 October 2025
for
MERSEY SPIRITS GROUP LTD

Mersey Spirits Group Ltd Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 50,002 |  | 50,002
Creditors: amount falling due within one year | 3 | (193) |  | (193)
Net current assets |  | 49,809 |  | 49,809
Total assets less current liabilities |  | 49,809 |  | 49,809
Creditors: amount falling due after more than one year | 4 | (50,000) |  | (50,000)
Net assets |  | (191) |  | (191)
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | (193) |  | (193)
Shareholders' funds |  | (191) |  | (191)
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 07 July 2026 and were signed on its behalf by:
------------------------------- Jonathan Anthony Deus Director
1

Mersey Spirits Group Ltd Notes to the Financial Statements For the year ended 31 October 2025
General Information Mersey Spirits Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 11967475, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Current Accounts | 193 |  | 193
| 193 |  | 193
4. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 50,000 |  | 50,000
| 50,000 |  | 50,000
5. | Share Capital Authorised 2 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2