Acorah Software Products - Accounts Production 18.1.200 true true 30 November 2024 1 November 2023 false 1 December 2024 30 November 2025 30 November 2025 15251178 Mr H D North Mrs S North Mrs B Thomas Mr D C Thomas Merlin Fire Holdings Ltd 2 Teddington Place, Clayton Court, Pontarddulais, SA4 8AE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15251178 2024-11-30 15251178 2025-11-30 15251178 2024-12-01 2025-11-30 15251178 frs-core:ShareCapital 2025-11-30 15251178 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15251178 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 15251178 frs-bus:SmallEntities 2024-12-01 2025-11-30 15251178 frs-bus:EntityHasNeverTraded 2024-12-01 2025-11-30 15251178 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 15251178 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 15251178 1 2024-12-01 2025-11-30 15251178 frs-bus:Director1 2024-12-01 2025-11-30 15251178 frs-bus:Director2 2024-12-01 2025-11-30 15251178 frs-bus:Director3 2024-12-01 2025-11-30 15251178 frs-bus:Director4 2024-12-01 2025-11-30 15251178 frs-countries:EnglandWales 2024-12-01 2025-11-30 15251178 2023-10-31 15251178 2024-11-30 15251178 2023-11-01 2024-11-30 15251178 frs-core:ShareCapital 2024-11-30
Registered number: 15251178
Merlin Fire Properties Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Robert Cole & Co
Chartered Certified Accountants
Office 2 Llynfi Enterprise Centre
Heol Ty Gwyn Industrial Estate
Maesteg
CF34 0BQ
Merlin Fire Properties Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Merlin Fire Properties Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Merlin Fire Properties Limited For The Year Ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Merlin Fire Properties Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Merlin Fire Properties Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Merlin Fire Properties Limited and state those matters that we have agreed to state to the directors of Merlin Fire Properties Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Merlin Fire Properties Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Merlin Fire Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Merlin Fire Properties Limited . You consider that Merlin Fire Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Merlin Fire Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2 January 2026

Robert Cole & Co
Chartered Certified Accountants
Office 2 Llynfi Enterprise Centre
Heol Ty Gwyn Industrial Estate
Maesteg
CF34 0BQ
Page 1
Page 2
Merlin Fire Properties Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 15251178

| 30 November 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 1 |  | 1 |
|  | 1 |  | 1 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1 |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 1
NET ASSETS |  |  | 1 |  | 1
CAPITAL AND RESERVES
Allotted, called up and fully paid share capital |  |  | 1 |  | 1
SHAREHOLDERS' FUNDS |  |  | 1 |  | 1

Page 2
Page 3
Merlin Fire Properties Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 D C Thomas Director
2 January 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Merlin Fire Properties Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Merlin Fire Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15251178 . The registered office is 2 Teddington Place, Clayton Court, Pontardulais, SA4 8AE.
The company was incorporated on 1 November 2023.
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.
The financial statements are presented in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Significant judgements and estimations
The significant accounting policies applied in the application of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
No significant judgements have had to be made by the directors in preparing these financial statements.
2.3. Financial Instruments
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.4. Consoldiation
In the opinion of the directors, the company and its parent comprise a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 4
Page 5
Merlin Fire Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Debtors

| 30 November 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 1 |  | 1

5. Related Party Transactions
As a wholly-owned subsidiary, the company has taken advantage the exemption from Section 33 of FRS 102 and has not disclosed transactions with its parent company.
6. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Merlin Fire Holdings Ltd . Merlin Fire Holdings Ltd was incorporated in England & Wales. The ultimate controlling party is Merlin Fire Holdings Ltd who controls 100% of the shares of Merlin Fire Properties Limited .
Page 5