IRIS Accounts Production v25.1.0.734 SC334454 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3344542024-03-31SC3344542025-03-31SC3344542024-04-012025-03-31SC3344542023-03-31SC3344542023-04-012024-03-31SC3344542024-03-31SC334454ns15:Scotland2024-04-012025-03-31SC334454ns14:PoundSterling2024-04-012025-03-31SC334454ns10:Director12024-04-012025-03-31SC334454ns10:PrivateLimitedCompanyLtd2024-04-012025-03-31SC334454ns10:SmallEntities2024-04-012025-03-31SC334454ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-31SC334454ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-31SC334454ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC334454ns10:FullAccounts2024-04-012025-03-31SC334454ns10:CompanySecretary12024-04-012025-03-31SC334454ns10:RegisteredOffice2024-04-012025-03-31SC334454ns5:CurrentFinancialInstruments2025-03-31SC334454ns5:CurrentFinancialInstruments2024-03-31SC334454ns5:Non-currentFinancialInstruments2025-03-31SC334454ns5:Non-currentFinancialInstruments2024-03-31SC334454ns5:ShareCapital2025-03-31SC334454ns5:ShareCapital2024-03-31SC334454ns5:RetainedEarningsAccumulatedLosses2025-03-31SC334454ns5:RetainedEarningsAccumulatedLosses2024-03-31SC334454ns5:PlantMachinery2024-04-012025-03-31SC334454ns5:MotorVehicles2024-04-012025-03-31SC334454ns5:ComputerEquipment2024-04-012025-03-31SC334454ns5:PlantMachinery2024-03-31SC334454ns5:MotorVehicles2024-03-31SC334454ns5:ComputerEquipment2024-03-31SC334454ns5:PlantMachinery2025-03-31SC334454ns5:MotorVehicles2025-03-31SC334454ns5:ComputerEquipment2025-03-31SC334454ns5:PlantMachinery2024-03-31SC334454ns5:MotorVehicles2024-03-31SC334454ns5:ComputerEquipment2024-03-31SC334454ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-31SC334454ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-04-012025-03-31SC334454ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2025-03-31SC334454ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-31SC334454ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-31SC334454ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31SC334454ns5:DeferredTaxation2024-03-31SC334454ns5:DeferredTaxation2024-04-012025-03-31SC334454ns5:DeferredTaxation2025-03-31
REGISTERED NUMBER: SC334454 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

MARLIN SPRINKLER INSTALLATION LIMITED

MARLIN SPRINKLER INSTALLATION LIMITED (REGISTERED NUMBER: SC334454)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MARLIN SPRINKLER INSTALLATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: D W Marlin





SECRETARY: Ms E Ormsby





REGISTERED OFFICE: 36 Langlook Road
Crookston
Glasgow
G53 7NP





REGISTERED NUMBER: SC334454 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

MARLIN SPRINKLER INSTALLATION LIMITED (REGISTERED NUMBER: SC334454)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 19,852 26,119

CURRENT ASSETS
Debtors 5 48,306 39,270
Cash at bank 4,303 11,191
52,609 50,461
CREDITORS
Amounts falling due within one year 6 1,455 (4,086 )
NET CURRENT ASSETS 51,154 54,547
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,006

80,666

CREDITORS
Amounts falling due after more than one
year

7

(15,213

)

(19,399

)

PROVISIONS FOR LIABILITIES 8 (3,772 ) (4,963 )
NET ASSETS 52,021 56,304

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 51,921 56,204
SHAREHOLDERS' FUNDS 52,021 56,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 April 2025 and were signed by:



D W Marlin - Director


MARLIN SPRINKLER INSTALLATION LIMITED (REGISTERED NUMBER: SC334454)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Marlin Sprinkler Installation Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

MARLIN SPRINKLER INSTALLATION LIMITED (REGISTERED NUMBER: SC334454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 1,550 26,654 1,532 29,736
Additions - - 491 491
At 31 March 2025 1,550 26,654 2,023 30,227
DEPRECIATION
At 1 April 2024 1,531 555 1,531 3,617
Charge for year - 6,663 95 6,758
At 31 March 2025 1,531 7,218 1,626 10,375
NET BOOK VALUE
At 31 March 2025 19 19,436 397 19,852
At 31 March 2024 19 26,099 1 26,119

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 26,654
DEPRECIATION
At 1 April 2024 555
Charge for year 6,663
At 31 March 2025 7,218
NET BOOK VALUE
At 31 March 2025 19,436
At 31 March 2024 26,099

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 46,250 39,069
Directors' current accounts 215 -
VAT 255 201
Prepayments 1,586 -
48,306 39,270

MARLIN SPRINKLER INSTALLATION LIMITED (REGISTERED NUMBER: SC334454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 4,185 3,660
Trade creditors 540 -
Corporation tax 24,388 19,475
Payroll taxation (28,663 ) (31,477 )
Wages control (270 ) -
Directors' current accounts - 3,006
Accrued charges 1,275 1,250
1,455 (4,086 )

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 15,213 19,399

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 3,772 4,963

Deferred
tax
£   
Balance at 1 April 2024 4,963
Provided during year (1,191 )
Balance at 31 March 2025 3,772

9. ULTIMATE CONTROLLING PARTY

The controlling party is D W Marlin.