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REGISTERED NUMBER: SC496042 (Scotland)




















MERLIN INDEPENDENT FINANCIAL ADVISERS
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023






MERLIN INDEPENDENT FINANCIAL ADVISERS
LIMITED (REGISTERED NUMBER: SC496042)






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




Page

Balance Sheet 1

Chartered Certified Accountants' Report 3

MERLIN INDEPENDENT FINANCIAL ADVISERS
LIMITED (REGISTERED NUMBER: SC496042)

BALANCE SHEET
31 JANUARY 2023

2023 2022
£    £    £    £   
FIXED ASSETS 3,417 3,815

CURRENT ASSETS 25,884 54,929

CREDITORS
Amounts falling due within one year (25,257 ) (31,315 )
NET CURRENT ASSETS 627 23,614
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,044

27,429

CREDITORS
Amounts falling due after more than one
year

-

(4,315

)

ACCRUALS AND DEFERRED INCOME (3,227 ) (2,389 )
NET ASSETS 817 20,725

CAPITAL AND RESERVES 817 20,725

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Merlin Independent Financial Advisers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC496042

Registered office: 1875 Great Western Road
Glasgow
G13 2YD

The presentation currency of the financial statements is the Pound Sterling (£).


2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2022 - 2 ) .

3. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

2023 2022
£    £   
S Campbell
Balance outstanding at start of year 18,991 7,546
Amounts advanced 66,126 83,320
Amounts repaid (72,405 ) (71,875 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,712 18,991

The loan is interest free and repayable on demand.



MERLIN INDEPENDENT FINANCIAL ADVISERS
LIMITED (REGISTERED NUMBER: SC496042)

BALANCE SHEET - continued
31 JANUARY 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 6 October 2023 and were signed by:





S Campbell - Director


CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MERLIN INDEPENDENT FINANCIAL ADVISERS
LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Merlin Independent Financial Advisers Limited for the year ended 31 January 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Merlin Independent Financial Advisers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Merlin Independent Financial Advisers Limited and state those matters that we have agreed to state to the director of Merlin Independent Financial Advisers Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Merlin Independent Financial Advisers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Merlin Independent Financial Advisers Limited. You consider that Merlin Independent Financial Advisers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Merlin Independent Financial Advisers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






JCWallace & Co
Chartered Certified Accountants
1875 Great Western Road
Glasgow
G13 2YD


6 October 2023