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Registered number: 13035759
Merlin Fire Holdings 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 Holdings Limited
Contents
Contents

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

Page 1
Merlin Fire Holdings 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 Holdings 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 Holdings 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 Holdings 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 Holdings Limited and state those matters that we have agreed to state to the directors of Merlin Fire Holdings 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 Holdings Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Merlin Fire Holdings 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 Holdings Limited . You consider that Merlin Fire Holdings 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 Holdings 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 Holdings Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 13035759

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 201 |  | 201
|  |  | 201 |  | 201
CURRENT ASSETS
Debtors | 5 | 282 |  | 180 |
Cash at bank and in hand |  | 92,718 |  | 93,820 |
|  | 93,000 |  | 94,000 |
Creditors: Amounts Falling Due Within One Year | 6 | (1 ) |  | (1 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 92,999 |  | 93,999
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 93,200 |  | 94,200
NET ASSETS |  |  | 93,200 |  | 94,200
CAPITAL AND RESERVES
Allotted, called up & fully paid share capital |  |  | 400 |  | 400
Profit and Loss Account |  |  | 92,800 |  | 93,800
SHAREHOLDERS' FUNDS |  |  | 93,200 |  | 94,200

Page 2
Page 3
Merlin Fire Holdings 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 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.
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 Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Merlin Fire Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13035759 . The registered office is 2 Teddington Place, Clayton Court, Pontarddulais, SA4 8AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumiliated impairment losses. Listed invetsments are measured at fair value. Unlisted investments are measured at fair value unless the fair value cannot be measured reilably, in which case the are measured at cost less any accumilated impairment losses. Changes in fair value are included in the profit and loss account.
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. Consolidation
In the opinion of the directors, the company and its subsidiaries 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.
Page 4
Page 5
Merlin Fire Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 201
As at 30 November 2025 | 201
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 201
As at 1 December 2024 | 201

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 282 |  | 180

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to subsidiaries | 1 |  | 1

7. Related Party Transactions
The company has taken advantage the exemption from Section 33 of FRS 102 and has not disclosed transactions with its wholly-owned subsidiary companies.
Page 5