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REGISTERED NUMBER: 07873631 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

MERLIN AIR CONDITIONING LIMITED

MERLIN AIR CONDITIONING LIMITED (REGISTERED NUMBER: 07873631)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MERLIN AIR CONDITIONING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: A Game
Mrs D P Head





REGISTERED OFFICE: Bramling Oast Amber Lane
Chart Sutton
Maidstone
Kent
ME17 3SF





REGISTERED NUMBER: 07873631 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

MERLIN AIR CONDITIONING LIMITED (REGISTERED NUMBER: 07873631)

BALANCE SHEET
31 MARCH 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,801 10,810

CURRENT ASSETS
Stocks 25,452 -
Debtors 5 51,223 5,289
Cash at bank 4,958 58,984
81,633 64,273
CREDITORS
Amounts falling due within one year 6 32,628 22,199
NET CURRENT ASSETS 49,005 42,074
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,806

52,884

CREDITORS
Amounts falling due after more than one
year

7

20,196

27,420
NET ASSETS 36,610 25,464

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 36,410 25,264
SHAREHOLDERS' FUNDS 36,610 25,464

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

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 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 10 October 2023 and were signed on its behalf by:




A Game - Director



Mrs D P Head - Director


MERLIN AIR CONDITIONING LIMITED (REGISTERED NUMBER: 07873631)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Merlin Air Conditioning 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

MERLIN AIR CONDITIONING LIMITED (REGISTERED NUMBER: 07873631)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022
and 31 March 2023 8,527 299 22,995 1,132 32,953
DEPRECIATION
At 1 April 2022 7,418 299 13,294 1,132 22,143
Charge for year 584 - 2,425 - 3,009
At 31 March 2023 8,002 299 15,719 1,132 25,152
NET BOOK VALUE
At 31 March 2023 525 - 7,276 - 7,801
At 31 March 2022 1,109 - 9,701 - 10,810

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 47,848 3,957
Other debtors 3,375 1,332
51,223 5,289

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans and overdrafts 6,600 6,600
Hire purchase contracts 987 5,709
Trade creditors 5,397 162
Amounts owed to participating interests 9,932 9,932
Taxation and social security 5,396 (4,531 )
Other creditors 4,316 4,327
32,628 22,199

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans 20,196 26,469
Hire purchase contracts - 951
20,196 27,420

8. RELATED PARTY DISCLOSURES

An amount of £1,589 (2022 : £589) is owed by the directors at the year end.