Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-302023-04-302022-05-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 3138144 2022-05-01 2023-04-30 3138144 2021-05-01 2022-04-30 3138144 2023-04-30 3138144 2022-04-30 3138144 c:Director1 2022-05-01 2023-04-30 3138144 d:ComputerEquipment 2022-05-01 2023-04-30 3138144 d:ComputerEquipment 2023-04-30 3138144 d:ComputerEquipment 2022-04-30 3138144 d:CurrentFinancialInstruments 2023-04-30 3138144 d:CurrentFinancialInstruments 2022-04-30 3138144 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 3138144 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 3138144 d:ShareCapital 2023-04-30 3138144 d:ShareCapital 2022-04-30 3138144 d:SharePremium 2023-04-30 3138144 d:SharePremium 2022-04-30 3138144 d:CapitalRedemptionReserve 2023-04-30 3138144 d:CapitalRedemptionReserve 2022-04-30 3138144 d:RetainedEarningsAccumulatedLosses 2023-04-30 3138144 d:RetainedEarningsAccumulatedLosses 2022-04-30 3138144 c:FRS102 2022-05-01 2023-04-30 3138144 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 3138144 c:FullAccounts 2022-05-01 2023-04-30 3138144 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 3138144 2 2022-05-01 2023-04-30 3138144 e:PoundSterling 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 3138144










MERLIN INTERNATIONAL PROPERTIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
MERLIN INTERNATIONAL PROPERTIES LIMITED
REGISTERED NUMBER: 3138144

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
1,200,867
1,136,129

Cash at bank and in hand
 6 
380,424
450,570

  
1,581,291
1,586,699

Creditors: amounts falling due within one year
 7 
(8,522)
(10,246)

Net current assets
  
 
 
1,572,769
 
 
1,576,453

Total assets less current liabilities
  
1,572,769
1,576,453

  

Net assets
  
1,572,769
1,576,453


Capital and reserves
  

Called up share capital 
  
1,625,500
1,625,500

Share premium account
  
613,334
613,334

Capital redemption reserve
  
574,166
574,166

Profit and loss account
  
(1,240,231)
(1,236,547)

  
1,572,769
1,576,453


Page 1

 
MERLIN INTERNATIONAL PROPERTIES LIMITED
REGISTERED NUMBER: 3138144
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 on 11 April 2024.




P T Jevans
Director

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

Page 2

 
MERLIN INTERNATIONAL PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Merlin International Properties 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.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

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.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
MERLIN INTERNATIONAL PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.6

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 May 2022
3,833



At 30 April 2023

3,833



Depreciation


At 1 May 2022
3,833



At 30 April 2023

3,833



Net book value



At 30 April 2023
-



At 30 April 2022
-

Page 4

 
MERLIN INTERNATIONAL PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1,192,740
1,127,834

Other debtors
8,127
8,295

1,200,867
1,136,129



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
380,424
450,570

380,424
450,570



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
1,726

Other creditors
6,522
6,520

Accruals and deferred income
2,000
2,000

8,522
10,246


 
Page 5