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Registered number: 04655436
Merlins Resprays Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04655436
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,405 2,782
2,405 2,782
CURRENT ASSETS
Debtors 5 8,461 -
Cash at bank and in hand 13,249 2,745
21,710 2,745
Creditors: Amounts Falling Due Within One Year 6 (51,114 ) (2,224 )
NET CURRENT ASSETS (LIABILITIES) (29,404 ) 521
TOTAL ASSETS LESS CURRENT LIABILITIES (26,999 ) 3,303
NET (LIABILITIES)/ASSETS (26,999 ) 3,303
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (27,000 ) 3,302
SHAREHOLDERS' FUNDS (26,999) 3,303
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
D M Jones
Director
28 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Merlins Resprays Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04655436 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in future, he believes that the going concern basis is appropriate for these financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Plant & Machinery 20% on cost
Motor Vehicles 25% on net book value
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 1,116 10,350 11,466
Additions 398 - 398
As at 31 March 2024 1,514 10,350 11,864
Depreciation
As at 1 April 2023 788 7,896 8,684
Provided during the period 161 614 775
As at 31 March 2024 949 8,510 9,459
Net Book Value
As at 31 March 2024 565 1,840 2,405
As at 1 April 2023 328 2,454 2,782
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,394 -
Other debtors 7,067 -
8,461 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 123
Other creditors 51,114 48
Taxation and social security - 2,053
51,114 2,224
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 4,000 8,150
During the year dividends have been paid in excess of distributable reserves, contrary to the Companies Act 2006. Any reserves paid out may become repayable by the shareholders at a later date.
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9. Related Party Transactions
The director has made an interest free loan available to the company of £48,115 (2023 - £48), which is repayable on demand.
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