Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 02677155 Mr David Lloyd-Williams Mrs Charlotte Lloyd-Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02677155 2023-02-28 02677155 2024-02-28 02677155 2023-03-01 2024-02-28 02677155 frs-core:FurnitureFittings 2023-03-01 2024-02-28 02677155 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 02677155 frs-core:RevaluationReserve 2023-02-28 02677155 frs-core:RevaluationReserve 2024-02-28 02677155 frs-core:ShareCapital 2024-02-28 02677155 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 02677155 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 02677155 frs-bus:AbridgedAccounts 2023-03-01 2024-02-28 02677155 frs-bus:SmallEntities 2023-03-01 2024-02-28 02677155 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 02677155 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 02677155 frs-bus:Director1 2023-03-01 2024-02-28 02677155 frs-bus:Director2 2023-03-01 2024-02-28 02677155 frs-countries:EnglandWales 2023-03-01 2024-02-28 02677155 2022-02-28 02677155 2023-02-28 02677155 2022-03-01 2023-02-28 02677155 frs-core:RevaluationReserve 2023-02-28 02677155 frs-core:ShareCapital 2023-02-28 02677155 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 02677155
Merlin Consulting Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2024
Unit 3 164-170 High Street
Crowthorne
RG45 7AT
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 02677155
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 184,228 186,253
184,228 186,253
CURRENT ASSETS
Cash at bank and in hand 3,718 2,846
3,718 2,846
Creditors: Amounts Falling Due Within One Year (195,899 ) (186,393 )
NET CURRENT ASSETS (LIABILITIES) (192,181 ) (183,547 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,953 ) 2,706
NET (LIABILITIES)/ASSETS (7,953 ) 2,706
CAPITAL AND RESERVES
Called up share capital 5 18 18
Revaluation reserve 6 45,025 45,025
Income Statement (52,996 ) (42,337 )
SHAREHOLDERS' FUNDS (7,953) 2,706
Page 1
Page 2
For the year ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 28 February 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Lloyd-Williams
Director
21/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Merlin Consulting Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 02677155 . The registered office is Penerly Lodge, Wokingham Road, Hurst, Berkshire, RG10 0SB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Annual independent valuations
Fixtures & Fittings 18% reducing balance method
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 March 2023 245,256
As at 28 February 2024 245,256
Depreciation
As at 1 March 2023 59,003
Provided during the period 2,025
As at 28 February 2024 61,028
Net Book Value
As at 28 February 2024 184,228
As at 1 March 2023 186,253
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Page 4
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 18 18
6. Reserves
Revaluation Reserve
£
As at 1 March 2023 45,025
As at 28 February 2024 45,025
Page 4