REGISTERED NUMBER: SC659747 (Scotland)

Unaudited Financial Statements

for the Period 1 June 2026 to 30 September 2026

for

Merlin Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N Glass

REGISTERED OFFICE:

17 Merlin Terrace

Newburgh

Ellon

AB41 6FA

REGISTERED NUMBER:

SC659747 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

CURRENT ASSETS

Debtors

4

-

18,287

Cash at bank

15,188

117,107

15,188

135,394

CREDITORS

Amounts falling due within one year

5

12,682

43,279

NET CURRENT ASSETS

2,506

92,115

TOTAL ASSETS LESS CURRENT LIABILITIES

2,506

92,115

CAPITAL AND RESERVES

Called up share capital

6

10

10

Retained earnings

2,496

92,105

SHAREHOLDERS' FUNDS

2,506

92,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

N Glass - Director

1.	STATUTORY INFORMATION

Merlin Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2026 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

31.5.26

£

£

Trade debtors

-

18,287

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

31.5.26

£

£

Taxation and social security

9,679

41,134

Other creditors

3,003

2,145

12,682

43,279

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.26

31.5.26

value:

£

£

10

Ordinary

£1.00

-

-