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Registered number: 3138144 MERLIN INTERNATIONAL PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
MERLIN INTERNATIONAL PROPERTIES LIMITED REGISTERED NUMBER: 3138144 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,573,006 |  | 1,573,006 |
Cash at bank and in hand | 5 | 1,840 |  | 9,874 |
|  | 1,574,846 |  | 1,582,880 |
Creditors: amounts falling due within one year | 6 | (10,306) |  | (10,306) |
Net current assets |  |  | 1,564,540 |  | 1,572,574
Total assets less current liabilities |  |  | 1,564,540 |  | 1,572,574
Net assets |  |  | 1,564,540 |  | 1,572,574
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,625,500 |  | 1,625,500
Share premium account |  |  | 613,334 |  | 613,334
Capital redemption reserve |  |  | 574,166 |  | 574,166
Profit and loss account |  |  | (1,248,460) |  | (1,240,426)
|  |  | 1,564,540 |  | 1,572,574
Page 1
MERLIN INTERNATIONAL PROPERTIES LIMITED REGISTERED NUMBER: 3138144 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 For the year ended 30 April 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 March 2026.
P T Jevans
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
MERLIN INTERNATIONAL PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Merlin International Properties Limited is a private company limited by shares and incorporated in England. Its registered office is White Cottage, Woodland Drive, East Horsley, Surrey, United Kingdom, KT24 5AN. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
As shown in the financial statements, the company has negative profit and loss reserves of £1,248,460 (2024 - £1,240,426). The company continues to be supported by group companies. The director's of the group holding company have confirmed that within the next twelve months they will look to dissolve the company.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
MERLIN INTERNATIONAL PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 May 2024 | 3,833
| At 30 April 2025 | 3,833
| Depreciation |
| At 1 May 2024 | 3,833
| At 30 April 2025 | 3,833
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
Page 4
MERLIN INTERNATIONAL PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,561,890 | 1,561,890
| Other debtors | 11,116 | 11,116
|  | 1,573,006 | 1,573,006
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,840 | 9,874
|  | 1,840 | 9,874
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 8,306 | 8,306
| Accruals and deferred income | 2,000 | 2,000
|  | 10,306 | 10,306
Page 5