IRIS Accounts Production v23.1.5.20 03439878 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure034398782022-03-31034398782023-03-31034398782022-04-012023-03-31034398782021-03-31034398782021-04-012022-03-31034398782022-03-3103439878ns16:EnglandWales2022-04-012023-03-3103439878ns15:PoundSterling2022-04-012023-03-3103439878ns11:Director12022-04-012023-03-3103439878ns11:PrivateLimitedCompanyLtd2022-04-012023-03-3103439878ns11:SmallEntities2022-04-012023-03-3103439878ns11:AuditExempt-NoAccountantsReport2022-04-012023-03-3103439878ns11:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3103439878ns11:SmallCompaniesRegimeForAccounts2022-04-012023-03-3103439878ns11:FullAccounts2022-04-012023-03-3103439878ns6:Associate12022-04-012023-03-3103439878ns11:Director22022-04-012023-03-3103439878ns11:CompanySecretary12022-04-012023-03-3103439878ns11:RegisteredOffice2022-04-012023-03-3103439878ns6:CurrentFinancialInstruments2023-03-3103439878ns6:CurrentFinancialInstruments2022-03-3103439878ns6:Non-currentFinancialInstruments2023-03-3103439878ns6:Non-currentFinancialInstruments2022-03-3103439878ns6:ShareCapital2023-03-3103439878ns6:ShareCapital2022-03-3103439878ns6:RetainedEarningsAccumulatedLosses2023-03-3103439878ns6:RetainedEarningsAccumulatedLosses2022-03-3103439878ns6:PlantMachinery2022-04-012023-03-3103439878ns6:FurnitureFittings2022-04-012023-03-3103439878ns6:MotorVehicles2022-04-012023-03-3103439878ns6:ComputerEquipment2022-04-012023-03-3103439878ns6:PlantMachinery2022-03-3103439878ns6:FurnitureFittings2022-03-3103439878ns6:MotorVehicles2022-03-3103439878ns6:ComputerEquipment2022-03-3103439878ns6:PlantMachinery2023-03-3103439878ns6:FurnitureFittings2023-03-3103439878ns6:MotorVehicles2023-03-3103439878ns6:ComputerEquipment2023-03-3103439878ns6:PlantMachinery2022-03-3103439878ns6:FurnitureFittings2022-03-3103439878ns6:MotorVehicles2022-03-3103439878ns6:ComputerEquipment2022-03-3103439878ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-03-3103439878ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-04-012023-03-3103439878ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2023-03-3103439878ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-03-3103439878ns6:CostValuationns6:UnlistedNon-exchangeTraded2022-03-3103439878ns6:UnlistedNon-exchangeTraded2023-03-3103439878ns6:UnlistedNon-exchangeTraded2022-03-3103439878ns6:Associate112022-04-012023-03-3103439878ns6:WithinOneYearns6:CurrentFinancialInstruments2023-03-3103439878ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-3103439878ns6:AfterOneYearns6:Non-currentFinancialInstruments2023-03-3103439878ns6:AfterOneYearns6:Non-currentFinancialInstruments2022-03-3103439878ns11:Director112022-03-3103439878ns11:Director112021-03-3103439878ns11:Director112022-04-012023-03-3103439878ns11:Director112021-04-012022-03-3103439878ns11:Director112023-03-3103439878ns11:Director112022-03-31
REGISTERED NUMBER: 03439878 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

MERLIN ELECTRICAL SERVICES LIMITED

MERLIN ELECTRICAL SERVICES LIMITED (REGISTERED NUMBER: 03439878)






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 ELECTRICAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: A Game
Mrs E Garvey





SECRETARY: Mrs E Garvey





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





REGISTERED NUMBER: 03439878 (England and Wales)





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

MERLIN ELECTRICAL SERVICES LIMITED (REGISTERED NUMBER: 03439878)

BALANCE SHEET
31 MARCH 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,606 17,356
Investments 5 80 80
3,686 17,436

CURRENT ASSETS
Stocks 2,000 34,665
Debtors 6 150,412 232,019
Cash at bank and in hand 140,011 30,761
292,423 297,445
CREDITORS
Amounts falling due within one year 7 79,772 84,375
NET CURRENT ASSETS 212,651 213,070
TOTAL ASSETS LESS CURRENT
LIABILITIES

216,337

230,506

CREDITORS
Amounts falling due after more than one
year

8

30,746

40,493
NET ASSETS 185,591 190,013

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 185,491 189,913
SHAREHOLDERS' FUNDS 185,591 190,013

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


MERLIN ELECTRICAL SERVICES LIMITED (REGISTERED NUMBER: 03439878)

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

1. STATUTORY INFORMATION

Merlin Electrical Services 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 represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 14 ) .

MERLIN ELECTRICAL SERVICES LIMITED (REGISTERED NUMBER: 03439878)

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 30,091 11,489 101,200 15,571 158,351
Additions 870 - - - 870
At 31 March 2023 30,961 11,489 101,200 15,571 159,221
DEPRECIATION
At 1 April 2022 28,722 10,372 87,524 14,377 140,995
Charge for year 921 334 12,839 526 14,620
At 31 March 2023 29,643 10,706 100,363 14,903 155,615
NET BOOK VALUE
At 31 March 2023 1,318 783 837 668 3,606
At 31 March 2022 1,369 1,117 13,676 1,194 17,356

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022
and 31 March 2023 84,836
DEPRECIATION
At 1 April 2022 71,404
Charge for year 12,717
At 31 March 2023 84,121
NET BOOK VALUE
At 31 March 2023 715
At 31 March 2022 13,432

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 April 2022
and 31 March 2023 80
NET BOOK VALUE
At 31 March 2023 80
At 31 March 2022 80

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

Merlin Air Conditioning Limited
Registered office:
Nature of business: Air conditioning
%
Class of shares: holding
Ordinary 40.00

MERLIN ELECTRICAL SERVICES LIMITED (REGISTERED NUMBER: 03439878)

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

6. DEBTORS
31/3/23 31/3/22
£    £   
Amounts falling due within one year:
Trade debtors 58,777 117,778
Other debtors 89,383 110,509
148,160 228,287

Amounts falling due after more than one year:
Trade debtors 2,252 3,732

Aggregate amounts 150,412 232,019

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans and overdrafts 9,747 9,507
Hire purchase contracts - 11,057
Trade creditors 23,092 54,581
Taxation and social security 21,183 5,767
Other creditors 25,750 3,463
79,772 84,375

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/23 31/3/22
£    £   
Bank loans 30,746 40,493

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31/3/23 31/3/22
£    £   
A Game
Balance outstanding at start of year - -
Amounts advanced 73,040 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 73,040 -