IRIS Accounts Production v24.3.2.46 02907503 Board of Directors 1.6.23 31.5.24 31.5.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh029075032023-05-31029075032024-05-31029075032023-06-012024-05-31029075032022-05-31029075032022-06-012023-05-31029075032023-05-3102907503ns15:EnglandWales2023-06-012024-05-3102907503ns14:PoundSterling2023-06-012024-05-3102907503ns10:Director12023-06-012024-05-3102907503ns10:Director22023-06-012024-05-3102907503ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3102907503ns10:SmallEntities2023-06-012024-05-3102907503ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3102907503ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3102907503ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3102907503ns10:FullAccounts2023-06-012024-05-3102907503ns10:CompanySecretary12023-06-012024-05-3102907503ns10:RegisteredOffice2023-06-012024-05-3102907503ns5:CurrentFinancialInstruments2024-05-3102907503ns5:CurrentFinancialInstruments2023-05-3102907503ns5:Non-currentFinancialInstruments2024-05-3102907503ns5:Non-currentFinancialInstruments2023-05-3102907503ns5:ShareCapital2024-05-3102907503ns5:ShareCapital2023-05-3102907503ns5:RetainedEarningsAccumulatedLosses2024-05-3102907503ns5:RetainedEarningsAccumulatedLosses2023-05-3102907503ns5:PlantMachinery2023-06-012024-05-3102907503ns5:PlantMachinery2023-05-3102907503ns5:PlantMachinery2024-05-3102907503ns5:PlantMachinery2023-05-3102907503ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-05-3102907503ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-05-3102907503ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-012024-05-3102907503ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-05-3102907503ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-05-3102907503ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-31




























REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

MERLIN TRUCKS LIMITED

MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 May 2024




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 4


MERLIN TRUCKS LIMITED

COMPANY INFORMATION
for the year ended 31 May 2024







DIRECTORS: Miss V A Harrison
Mr P W Harrison





SECRETARY: Mr P W Harrison





REGISTERED OFFICE: Harrisons Yard
Blackburn Road
Rotherham
South Yorkshire
S61 2DW





REGISTERED NUMBER: 02907503 (England and Wales)





ACCOUNTANTS: Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN

MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503)

REPORT OF THE DIRECTORS
for the year ended 31 May 2024

The directors present their report with the financial statements of the company for the year ended 31 May 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of repairing motor vehicles and dealing in motor spares.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 June 2023 to the date of this report.

Miss V A Harrison
Mr P W Harrison

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Miss V A Harrison - Director


25 February 2025

MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503)

BALANCE SHEET
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 112,497 70,832

CURRENT ASSETS
Stocks 2,826 3,411
Debtors 5 202,171 181,370
Cash at bank 38,398 56,440
243,395 241,221
CREDITORS
Amounts falling due within one year 6 133,732 141,299
NET CURRENT ASSETS 109,663 99,922
TOTAL ASSETS LESS CURRENT LIABILITIES 222,160 170,754

CREDITORS
Amounts falling due after more than one year 7 (15,833 ) (37,713 )

PROVISIONS FOR LIABILITIES (19,586 ) (11,601 )
NET ASSETS 186,741 121,440

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 186,641 121,340
SHAREHOLDERS' FUNDS 186,741 121,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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 25 February 2025 and were signed on its behalf by:




Mr P W Harrison - Director


MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 May 2024

1. STATUTORY INFORMATION

Merlin Trucks 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on reducing balance, 25% on cost, 20% on reducing balance, 15% on reducing balance and 2% on cost

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

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.

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.

Deferred taxation
Provision is made at appropriate rates for taxation deferred in respect of all material timing differences.


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 197,262
Additions 57,154
At 31 May 2024 254,416
DEPRECIATION
At 1 June 2023 126,430
Charge for year 15,489
At 31 May 2024 141,919
NET BOOK VALUE
At 31 May 2024 112,497
At 31 May 2023 70,832

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 June 2023 47,627
Transfer to ownership (12,510 )
At 31 May 2024 35,117
DEPRECIATION
At 1 June 2023 6,407
Charge for year 5,997
Transfer to ownership (4,124 )
At 31 May 2024 8,280
NET BOOK VALUE
At 31 May 2024 26,837
At 31 May 2023 41,220

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 121,732 131,792
Other debtors 80,439 49,578
202,171 181,370

MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 11,880 16,465
Trade creditors 60,067 71,237
Taxation and social security 40,731 30,501
Other creditors 11,054 13,096
133,732 141,299

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 15,833 25,833
Hire purchase contracts - 11,880
15,833 37,713

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P W Harrison.