Acorah Software Products - Accounts Production 18.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10468071 Mr D C Thomas Mr H D North Merlin Fire Holdings Limited 2 Teddington Place, Clayton Court, Pontarddulais, SA4 8AE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10468071 2024-11-30 10468071 2025-11-30 10468071 2024-12-01 2025-11-30 10468071 frs-core:CurrentFinancialInstruments 2025-11-30 10468071 frs-core:MotorVehicles 2025-11-30 10468071 frs-core:MotorVehicles 2024-12-01 2025-11-30 10468071 frs-core:MotorVehicles 2024-11-30 10468071 frs-core:PlantMachinery 2025-11-30 10468071 frs-core:PlantMachinery 2024-12-01 2025-11-30 10468071 frs-core:PlantMachinery 2024-11-30 10468071 frs-core:ShareCapital 2025-11-30 10468071 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10468071 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10468071 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10468071 frs-bus:SmallEntities 2024-12-01 2025-11-30 10468071 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 10468071 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10468071 1 2024-12-01 2025-11-30 10468071 frs-bus:Director1 2024-12-01 2025-11-30 10468071 frs-bus:Director2 2024-12-01 2025-11-30 10468071 frs-countries:EnglandWales 2024-12-01 2025-11-30 10468071 2023-11-30 10468071 2024-11-30 10468071 2023-12-01 2024-11-30 10468071 frs-core:CurrentFinancialInstruments 2024-11-30 10468071 frs-core:ShareCapital 2024-11-30 10468071 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10468071
Merlin Fire Services 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 Services Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Merlin Fire Services 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 Services 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 Services 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 Services Limited , as a body, in accordance with the terms of our engagement letter dated 01 December 2016. Our work has been undertaken solely to prepare for your approval the accounts of Merlin Fire Services Limited and state those matters that we have agreed to state to the directors of Merlin Fire Services 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 Services Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Merlin Fire Services 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 Services Limited . You consider that Merlin Fire Services 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 Services 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 Services Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 10468071

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 48,028 |  | 88,665
|  |  | 48,028 |  | 88,665
CURRENT ASSETS
Stocks |  | 118,305 |  | 75,178 |
Debtors | 5 | 4,526 |  | 5,020 |
Cash at bank and in hand |  | - |  | 8,523 |
|  | 122,831 |  | 88,721 |
Creditors: Amounts Falling Due Within One Year | 6 | (92,410 ) |  | (86,523 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,421 |  | 2,198
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 78,449 |  | 90,863
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,007 ) |  | (22,166 )
NET ASSETS |  |  | 66,442 |  | 68,697
CAPITAL AND RESERVES
Allotted, called up & fully paid share capital |  |  | 200 |  | 200
Profit and Loss Account |  |  | 66,242 |  | 68,497
SHAREHOLDERS' FUNDS |  |  | 66,442 |  | 68,697

Page 2
Page 3
Merlin Fire Services 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 7 form part of these financial statements.
Page 3
Page 4
Merlin Fire Services Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Merlin Fire Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10468071 . The registered office is 2 Teddington Place, Pontarddulais, Swansea, 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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | over 4 years
Motor Vehicles | over 4 years

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Page 5
Merlin Fire Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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 the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Consolidation
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.
Page 5
Page 6
Merlin Fire Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.10. 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: 7 (2024: 7)
7 7
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 20,583 | 236,866 | 257,449
Additions | 833 | - | 833
Disposals | - | (44,020 ) | (44,020 )
As at 30 November 2025 | 21,416 | 192,846 | 214,262
Depreciation
As at 1 December 2024 | 15,846 | 152,938 | 168,784
Provided during the period | 2,421 | 39,049 | 41,470
Disposals | - | (44,020 ) | (44,020 )
As at 30 November 2025 | 18,267 | 147,967 | 166,234
Net Book Value
As at 30 November 2025 | 3,149 | 44,879 | 48,028
As at 1 December 2024 | 4,737 | 83,928 | 88,665

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,526 |  | 4,520
Other debtors | - |  | 500
| 4,526 |  | 5,020

Page 6
Page 7
Merlin Fire Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 15,215 |  | -
Corporation tax | 51,996 |  | 39,987
Other taxes and social security | 23,967 |  | 45,303
Other creditors | 1,232 |  | 1,233
| 92,410 |  | 86,523

7. 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.
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Merlin Fire Holdings Limited . Merlin Fire Holdings Limited was incorporated in England & Wales. The ultimate controlling party is Merlin Fire Holdings Limited who controls 100% of the shares of Merlin Fire Services Limited .
Page 7