Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10369984 Mr Simon Tomlinson the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10369984 2024-09-30 10369984 2025-09-30 10369984 2024-10-01 2025-09-30 10369984 frs-core:CurrentFinancialInstruments 2025-09-30 10369984 frs-core:Non-currentFinancialInstruments 2025-09-30 10369984 frs-core:ComputerEquipment 2025-09-30 10369984 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10369984 frs-core:ComputerEquipment 2024-09-30 10369984 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10369984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 10369984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10369984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 10369984 frs-core:MotorVehicles 2025-09-30 10369984 frs-core:MotorVehicles 2024-10-01 2025-09-30 10369984 frs-core:MotorVehicles 2024-09-30 10369984 frs-core:PlantMachinery 2025-09-30 10369984 frs-core:PlantMachinery 2024-10-01 2025-09-30 10369984 frs-core:PlantMachinery 2024-09-30 10369984 frs-core:ShareCapital 2025-09-30 10369984 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10369984 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10369984 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10369984 frs-bus:SmallEntities 2024-10-01 2025-09-30 10369984 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10369984 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10369984 1 2024-10-01 2025-09-30 10369984 frs-bus:Director1 2024-10-01 2025-09-30 10369984 frs-countries:EnglandWales 2024-10-01 2025-09-30 10369984 2023-09-30 10369984 2024-09-30 10369984 2023-10-01 2024-09-30 10369984 frs-core:CurrentFinancialInstruments 2024-09-30 10369984 frs-core:Non-currentFinancialInstruments 2024-09-30 10369984 frs-core:ShareCapital 2024-09-30 10369984 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10369984
Merlin 2 DPC Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Enterprise Chartered Certified Accountants
Merlin 2 DPC Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Merlin 2 DPC Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10369984

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 315,021 |  | 337,515
|  |  | 315,021 |  | 337,515
CURRENT ASSETS
Stocks | 5 | 50,000 |  | 50,000 |
Debtors | 6 | 204,891 |  | 116,031 |
Cash at bank and in hand |  | 44,151 |  | 15,722 |
|  | 299,042 |  | 181,753 |
Creditors: Amounts Falling Due Within One Year | 7 | (431,442 ) |  | (305,396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (132,400 ) |  | (123,643 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 182,621 |  | 213,872
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (144,140 ) |  | (134,410 )
NET ASSETS |  |  | 38,481 |  | 79,462
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 38,381 |  | 79,362
SHAREHOLDERS' FUNDS |  |  | 38,481 |  | 79,462

Page 1
Page 2
Merlin 2 DPC Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Simon Tomlinson Director
26/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Merlin 2 DPC Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Merlin 2 DPC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10369984 . The registered office is Unit 6 Avro Park, Doncaster Sheffield Airport, First Avenue, Doncaster, DN9 3RH.
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.
2.2. 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.
Sale of goods
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.
Rendering of services
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.
2.3. 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:

Freehold | 0%
Plant & Machinery | 15% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 33% Straight line

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Merlin 2 DPC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 219,473 | 206,854 | 44,485 | 12,101 | 482,913
As at 30 September 2025 | 219,473 | 206,854 | 44,485 | 12,101 | 482,913
Depreciation
As at 1 October 2024 | - | 99,414 | 33,884 | 12,100 | 145,398
Provided during the period | - | 18,960 | 3,534 | - | 22,494
As at 30 September 2025 | - | 118,374 | 37,418 | 12,100 | 167,892
Net Book Value
As at 30 September 2025 | 219,473 | 88,480 | 7,067 | 1 | 315,021
As at 1 October 2024 | 219,473 | 107,440 | 10,601 | 1 | 337,515

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 50,000 |  | 50,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 83,080 |  | 83,080
Amounts owed by participating interests | 113,208 |  | 29,064
Other debtors | 8,603 |  | 3,887
| 204,891 |  | 116,031

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 72,137 |  | 10,071
Bank loans and overdrafts | - |  | 19,663
Other creditors | 357,156 |  | 273,980
Taxation and social security | 2,149 |  | 1,682
| 431,442 |  | 305,396

Page 4
Page 5
Merlin 2 DPC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 115,113 |  | 134,410
Other creditors | 29,027 |  | -
| 144,140 |  | 134,410

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.
Page 5