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Registered Number: 15633840
England and Wales
MERLA DTCG LIMITED
Abridged Accounts
Period of accounts Start date: 01 May 2025 End date: 30 April 2026

MERLA DTCG LIMITED Contents Page For the year ended 30 April 2026
Statement of financial position | 1
Notes to the financial statements | 2

MERLA DTCG LIMITED Statement of Financial Position As at 30 April 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,268 |  | -
|  | 1,268 |  | -
Current assets |  |  |
Debtors |  | 561 |  | -
Cash at bank and in hand |  | 610 |  | 2,115
|  | 1,171 |  | 2,115
Creditors: amount falling due within one year |  | (180) |  | (671)
Net current assets |  | 991 |  | 1,444
Total assets less current liabilities |  | 2,259 |  | 1,444
Net assets |  | 2,259 |  | 1,444
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 2,257 |  | 1,442
Shareholders' funds |  | 2,259 |  | 1,444
For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 12 May 2026 and were signed on its behalf by:
------------------------------- S MacLellan Director
1

MERLA DTCG LIMITED Notes to the Abridged Financial Statements For the year ended 30 April 2026
General Information MERLA DTCG LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15633840, registration address Suite 7 Beaufort House, Beaufort Court, Rochester, Kent, ME2 4FB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 May 2025 | - |  | -
Additions | 1,691 |  | 1,691
Disposals | - |  | -
At 30 April 2026 | 1,691 |  | 1,691
Depreciation
At 01 May 2025 | - |  | -
Charge for year | 423 |  | 423
On disposals | - |  | -
At 30 April 2026 | 423 |  | 423
Net book values
Closing balance as at 30 April 2026 | 1,268 |  | 1,268
Opening balance as at 01 May 2025 | - |  | -
4. | Ultimate Controlling Party Ultimate controlling party rests with the Directors/Shareholders
2