MERLA DTCG LIMITED

MERLA DTCG LIMITED
Contents Page
For the Period 10 April 2024 to 30 April 2025

Statement of financial position	1
Notes to the financial statements	2

MERLA DTCG LIMITED
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £
Current assets
Cash at bank and in hand		2,115
Creditors: amount falling due within one year		(671)
Net current assets		1,444

Total assets less current liabilities		1,444
Net assets		1,444

Capital and reserves
Called up share capital		2
Profit and loss account		1,442
Shareholders' funds		1,444

For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 December 2025 and were signed on its behalf by:

-------------------------------
S MacLellan
Director

1

MERLA DTCG LIMITED
Notes to the Abridged Financial Statements
For the Period 10 April 2024 to 30 April 2025

General Information

MERLA DTCG LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15633840, registration address Suite 7 Beaufort House, Beaufort Court, Rochester, Kent, ME2 4FB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

2.	Average number of employees Average number of employees during the period was 2.

3.	Ultimate Controlling Party Ultimate controlling party rests with the Directors/Shareholders

2

Registered Number: 15633840
England and Wales
MERLA DTCG LIMITED

Abridged Accounts

Period of accounts Start date: 10 April 2024 End date: 30 April 2025