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| REPORT OF THE DIRECTORS AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| MERLIN TRUCKS LIMITED |

| MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| MERLIN TRUCKS LIMITED |

COMPANY INFORMATION

for the year ended 31 May 2025

| DIRECTORS: | Miss V A Harrison

| Mr P W Harrison

| SECRETARY: | Mr P W Harrison

| REGISTERED OFFICE: | Harrisons Yard

| Blackburn Road

| Rotherham

| South Yorkshire

| S61 2DW

| REGISTERED NUMBER: | 02907503 (England and Wales)

| ACCOUNTANTS: | Hewitt Card Limited

| Chartered Certified Accountants

| 70-72 Nottingham Road

| Mansfield

| Nottinghamshire

| NG18 1BN

| MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503) |

REPORT OF THE DIRECTORS

for the year ended 31 May 2025

The directors present their report with the financial statements of the company for the year ended 31 May 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of repairing motor vehicles and dealing in motor spares.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

Miss V A Harrison

Mr P W Harrison

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Miss V A Harrison - Director

24 September 2025

| MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503) |

BALANCE SHEET

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 133,255 |  | 112,497 |  |

CURRENT ASSETS

Stocks | 2,873 |  | 2,826 |  |

Debtors | 5 | 286,707 |  | 202,171 |  |

Cash at bank | 53,769 |  | 38,398 |  |

343,349 |  | 243,395 |  |

CREDITORS

Amounts falling due within one year | 6 | 172,287 |  | 133,732 |  |

NET CURRENT ASSETS | 171,062 |  | 109,663 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 304,317 |  | 222,160 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (26,957 | ) | (15,833 | ) |

PROVISIONS FOR LIABILITIES | (31,051 | ) | (19,586 | ) |

NET ASSETS | 246,309 |  | 186,741 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 246,209 |  | 186,641 |  |

SHAREHOLDERS' FUNDS | 246,309 |  | 186,741 |  |

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Mr P W Harrison - Director

| MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Merlin Trucks 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 etc | - | 25% on reducing balance, 25% on cost, 20% on reducing balance, 15% on reducing balance and 2% on cost

| Stocks

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

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Deferred taxation

| Provision is made at appropriate rates for taxation deferred in respect of all material timing differences.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

| MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 254,416 |  |

| Additions | 50,886 |  |

| At 31 May 2025 | 305,302 |  |

| DEPRECIATION

| At 1 June 2024 | 141,919 |  |

| Charge for year | 30,128 |  |

| At 31 May 2025 | 172,047 |  |

| NET BOOK VALUE

| At 31 May 2025 | 133,255 |  |

| At 31 May 2024 | 112,497 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 35,117 |  |

| Additions | 46,783 |  |

| Transfer to ownership | (35,117 | ) |

| At 31 May 2025 | 46,783 |  |

| DEPRECIATION

| At 1 June 2024 | 8,280 |  |

| Charge for year | 8,882 |  |

| Transfer to ownership | (8,280 | ) |

| At 31 May 2025 | 8,882 |  |

| NET BOOK VALUE

| At 31 May 2025 | 37,901 |  |

| At 31 May 2024 | 26,837 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 174,993 |  | 121,732 |  |

| Other debtors | 111,714 |  | 80,439 |  |

286,707 |  | 202,171 |  |

| MERLIN TRUCKS LIMITED (REGISTERED NUMBER: 02907503) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 May 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 5,281 |  | 11,880 |  |

| Trade creditors | 74,569 |  | 60,067 |  |

| Taxation and social security | 65,277 |  | 40,731 |  |

| Other creditors | 17,160 |  | 11,054 |  |

172,287 |  | 133,732 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 5,834 |  | 15,833 |  |

| Hire purchase contracts | 21,123 |  | - |  |

26,957 |  | 15,833 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr P W Harrison.