Merlin Property Holdings Ltd

	Registered number
	09323249

	Merlin Property Holdings Ltd
	Unaudited Accounts
	for the year ended
	31 March 2025

Merlin Property Holdings Ltd Balance Sheet as at 31 March 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		1,365,001		1,365,001
			1,365,001		1,365,001

Current assets
Debtors		19,618		7,740
Cash at bank and in hand		58,161		27,090
		77,779		34,830

Creditors: amounts falling due within one year		(1,444,439)		(1,356,062)

Net current assets / (liabilities)			(1,366,660)		(1,321,232)

Total assets less current liabilities			(1,659)		43,769

Provisions for liabilities			2,621		2,621

Total net assets (liabilities)			962		46,390

Capital and reserves
Called up share capital			100		100
Profit and loss account			862		46,290
Shareholders' funds			962		46,390

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mrs J Liu

Director

Approved by the board on 29 December 2025

Company Number: 09323249 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Unit 24
Bartleet Road
Redditch
B98 0DQ

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & Fittings

33% Straight Line

	Impairment reviews for fixed assets
	At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication of impairment losses. If so, the recoverable amount of an asset is estimated to determine the extent of the loss. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Impairment reviews for fixed assets

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication of impairment losses. If so, the recoverable amount of an asset is estimated to determine the extent of the loss. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

	Deferred taxation
	Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of part of the asset to be recovered.

Deferred taxation

Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of part of the asset to be recovered.

Employees
	2025	2024
Average number of employees during the period	2	2

Tangible fixed assets
	Fixtures & Fittings	Land & buildings	Total
Cost or valuation	£	£	£
At 1 April 2024	8,809	1,365,000	1,373,809
At 31 March 2025	8,809	1,365,000	1,373,809
Depreciation
At 1 April 2024	8,808	0	8,808
At 31 March 2025	8,808	0	8,808
Net book value
At 31 March 2025	1	1,365,000	1,365,001
At 31 March 2024	1	1,365,000	1,365,001