Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-302022-05-01No description of principal activitytruetrue33true 06033258 2022-04-30 06033258 2022-05-01 2023-04-30 06033258 2021-05-01 2022-04-30 06033258 2023-04-30 06033258 c:Director1 2022-05-01 2023-04-30 06033258 d:CurrentFinancialInstruments 2023-04-30 06033258 d:CurrentFinancialInstruments 2022-04-30 06033258 d:CurrentFinancialInstruments 2 2023-04-30 06033258 d:CurrentFinancialInstruments 2 2022-04-30 06033258 c:OrdinaryShareClass1 2022-05-01 2023-04-30 06033258 c:OrdinaryShareClass1 2023-04-30 06033258 c:OrdinaryShareClass1 2022-04-30 06033258 c:PreferenceShareClass1 2022-05-01 2023-04-30 06033258 c:PreferenceShareClass1 2023-04-30 06033258 c:PreferenceShareClass1 2022-04-30 06033258 c:EntityNoLongerTradingButTradedInPast 2022-05-01 2023-04-30 06033258 c:FRS102 2022-05-01 2023-04-30 06033258 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 06033258 c:FullAccounts 2022-05-01 2023-04-30 06033258 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 06033258 d:Subsidiary1 2022-05-01 2023-04-30 06033258 d:Subsidiary1 1 2022-05-01 2023-04-30 06033258 d:Subsidiary2 2022-05-01 2023-04-30 06033258 d:Subsidiary2 1 2022-05-01 2023-04-30 06033258 6 2022-05-01 2023-04-30 06033258 f:PoundSterling 2022-05-01 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06033258










MERLIN PROPERTY GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
MERLIN PROPERTY GROUP LIMITED
REGISTERED NUMBER: 06033258

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Investments
 4 
2,198,001
2,198,001

  
2,198,001
2,198,001

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

  
100
100

Creditors: amounts falling due within one year
 6 
(2,252,501)
(2,252,501)

Net current liabilities
  
 
 
(2,252,401)
 
 
(2,252,401)

  

  

Net liabilities
  
(54,400)
(54,400)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(54,500)
(54,500)

  
(54,400)
(54,400)


Page 1

 
MERLIN PROPERTY GROUP LIMITED
REGISTERED NUMBER: 06033258
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2023

For the year ended 30 April 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






P T Jevans
Director

Date: 11 April 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
MERLIN PROPERTY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Merlin Property Group Limited is a private company limited by shares and incorporated in England. Its registered office is White Cottage, Woodland Drive, East Horsley, Surrey, United Kingdom, KT24 5AN.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
MERLIN PROPERTY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2022
2,198,001



At 30 April 2023
2,198,001





Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Registered office

Class of shares

Holding

Merlin International Properties Limited
White Cottage, Woodland Drive, East Horsley, Surrey,, KT24 5AN
Ordinary
100%
Merlin Great Northern Limited
White Cottage, Woodland Drive, East Horsley, Surrey, KT24 5AN
Ordinary
100%

The aggregate of the share capital and reserves as at 30 April 2023 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Merlin International Properties Limited
1,572,769
(3,684)

Merlin Great Northern Limited
46,776
-

Page 4

 
MERLIN PROPERTY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Debtors

2023
2022
£
£


Other debtors
100
100

100
100



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,234,939
1,170,034

Other creditors
106,855
106,855

Share capital treated as debt
910,707
975,612

2,252,501
2,252,501



7.


Share capital

2023
2022
£
£
Shares classified as equity

Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100

2023
2022
£
£
Shares classified as debt

Allotted, called up and fully paid



2,694 (2022 - 2,886) Preference shares of £338.05 each
910,707
975,612


Page 5