Company registration number: 08974723
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Merlin Mech Ltd
Pages for filing with the Registrar
Merlin Mech Ltd
Chartered Accountants' Report to the Director for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Merlin Mech Ltd for the year ended 30 April 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Director of Merlin Mech Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Merlin Mech Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Merlin Mech Ltd and its Director for our work, or for this report.
It is your duty to ensure that Merlin Mech Ltd 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 of Merlin Mech Ltd. You consider that Merlin Mech Ltd 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 Mech Ltd. 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 statutory financial statements.
Date: 9 May 2026
1
Company registration number: 08974723
Merlin Mech Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 9,164 11,454
9,164 11,454
Current assets
Debtors 46,106 47,208
Cash at bank and in hand 10,019 4,020
56,125 51,228
Creditors: amounts falling due within one
year 		(11,896) (12,741)
Net current assets 44,229 38,487
Total assets less current liabilities 53,393 49,941
NET ASSETS 53,393 49,941
Capital and reserves
Called up share capital 100 100
Profit and loss account 53,293 49,841
TOTAL EQUITY 53,393 49,941
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 08974723
Merlin Mech Ltd
Balance sheet - continued
as at 30 April 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Mcmonagle, Director
9 May 2026
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Merlin Mech Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Merlin Mech Ltd is a private company registered in England and Wales. Its registered number is 08974723. The company is limited by shares. Its registered office is C/o BSM (UK) Accounants, Unit 9, Creekmouth Industrial Estate, Barking, Essex, IG11 0DA.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.:
Plant and machinery - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
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Merlin Mech Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 May 2025 13,968
At 30 April 2026 13,968
Depreciation
At 1 May 2025 2,514
Charge for year 2,290
At 30 April 2026 4,804
Net book value
At 30 April 2026 9,164
At 30 April 2025 11,454
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