REGISTERED NUMBER: 04715233 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Merlin Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

6

DIRECTOR:

C Baglin

SECRETARY:

Mrs R A Baglin

REGISTERED OFFICE:

110 Cinques Road

Gamlingay

Sandy

Bedfordshire

SG19 3NR

REGISTERED NUMBER:

04715233 (England and Wales)

ACCOUNTANTS:

JRS Accountancy Limited

3 Windermere Drive

Biggleswade

Bedfordshire

SG18 8LR

FIXED ASSETS

Tangible assets

4

14,992

16,053

Investment property

5

154,982

154,982

169,974

171,035

CURRENT ASSETS

Stocks

1,100

1,100

Debtors

6

62,087

75,819

Cash at bank

170,058

157,986

233,245

234,905

CREDITORS

Amounts falling due within one year

7

21,612

28,014

NET CURRENT ASSETS

211,633

206,891

TOTAL ASSETS LESS CURRENT LIABILITIES

381,607

377,926

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

381,606

377,925

SHAREHOLDERS' FUNDS

381,607

377,926

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 September 2025 and were signed by:

C Baglin - Director

1.	STATUTORY INFORMATION

Merlin Engineers 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.

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.

Land and buildings

-

5% on cost

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at cost. It is not considered necessary to re-value the property.

Stocks

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

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

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

20,528

77,621

98,149

Additions

-

3,004

3,004

At 31 March 2025

20,528

80,625

101,153

DEPRECIATION

At 1 April 2024

11,288

70,808

82,096

Charge for year

1,026

3,039

4,065

At 31 March 2025

12,314

73,847

86,161

NET BOOK VALUE

At 31 March 2025

8,214

6,778

14,992

At 31 March 2024

9,240

6,813

16,053

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

154,982

NET BOOK VALUE

At 31 March 2025

154,982

At 31 March 2024

154,982

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

30,068

43,108

Other debtors

32,019

32,711

62,087

75,819

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,229

594

Taxation and social security

18,883

25,920

Other creditors

1,500

1,500

21,612

28,014

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

C Baglin

Balance outstanding at start of year

24,167

24,167

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,167

24,167

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Merlin Engineers Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Merlin Engineers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Merlin Engineers Limited and state those matters that we have agreed to state to the director of Merlin Engineers Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Merlin Engineers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Merlin Engineers Limited. You consider that Merlin Engineers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Merlin Engineers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JRS Accountancy Limited

3 Windermere Drive

Biggleswade

Bedfordshire

SG18 8LR

28 September 2025