Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC586420 Mr Michael Irvine Mr Greg McArthur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC586420 2024-01-31 SC586420 2025-01-31 SC586420 2024-02-01 2025-01-31 SC586420 frs-core:CurrentFinancialInstruments 2025-01-31 SC586420 frs-core:Non-currentFinancialInstruments 2025-01-31 SC586420 frs-core:ShareCapital 2025-01-31 SC586420 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC586420 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC586420 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC586420 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC586420 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC586420 frs-bus:Director1 2024-02-01 2025-01-31 SC586420 frs-bus:Director2 2024-02-01 2025-01-31 SC586420 frs-countries:Scotland 2024-02-01 2025-01-31 SC586420 2023-01-31 SC586420 2024-01-31 SC586420 2023-02-01 2024-01-31 SC586420 frs-core:CurrentFinancialInstruments 2024-01-31 SC586420 frs-core:Non-currentFinancialInstruments 2024-01-31 SC586420 frs-core:ShareCapital 2024-01-31
Registered number: SC586420
Merk Retail Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Merk Retail Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2

Page 1
Merk Retail Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: SC586420

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 2,834 |  | 4,028 |
Cash at bank and in hand |  | - |  | 1 |
|  | 2,834 |  | 4,029 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,000 ) |  | (2,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 834 |  | 2,029
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 834 |  | 2,029
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (833 ) |  | (2,028 )
NET ASSETS |  |  | 1 |  | 1
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
SHAREHOLDERS' FUNDS |  |  | 1 |  | 1

For the year ending 31 January 2025 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 Profit and Loss Account.
On behalf of the board

Mr Michael Irvine Director | Mr Greg McArthur Director
07/10/2025

The notes on page 2 form part of these financial statements.
Page 1
Page 2
Merk Retail Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Merk Retail Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC586420 . The registered office is 20 Merkland Street, Partick, Glasgow, G11 6DB.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,834 |  | 4,028

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,000 |  | 2,000

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 833 |  | 2,028

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 2