MERLIN PLASTERING LIMITED

MERLIN PLASTERING LIMITED - Company Information

2021-10-012022-09-302022-09-30false01926910MERLIN PLASTERING LIMITED2023-06-2143310iso4217:GBPxbrli:pure019269102021-10-01019269102022-09-30019269102021-10-012022-09-30019269102020-10-01019269102021-09-30019269102020-10-012021-09-3001926910bus:SmallEntities2021-10-012022-09-3001926910bus:AuditExempt-NoAccountantsReport2021-10-012022-09-3001926910bus:FullAccounts2021-10-012022-09-3001926910bus:PrivateLimitedCompanyLtd2021-10-012022-09-3001926910core:WithinOneYear2022-09-3001926910core:AfterOneYear2022-09-3001926910core:WithinOneYear2021-09-3001926910core:AfterOneYear2021-09-3001926910core:ShareCapital2022-09-3001926910core:SharePremium2022-09-3001926910core:RevaluationReserve2022-09-3001926910core:OtherReservesSubtotal2022-09-3001926910core:RetainedEarningsAccumulatedLosses2022-09-3001926910core:ShareCapital2021-09-3001926910core:SharePremium2021-09-3001926910core:RevaluationReserve2021-09-3001926910core:OtherReservesSubtotal2021-09-3001926910core:RetainedEarningsAccumulatedLosses2021-09-3001926910core:LandBuildings2022-09-3001926910core:PlantMachinery2022-09-3001926910core:Vehicles2022-09-3001926910core:FurnitureFittings2022-09-3001926910core:OfficeEquipment2022-09-3001926910core:NetGoodwill2022-09-3001926910core:IntangibleAssetsOtherThanGoodwill2022-09-3001926910core:ListedExchangeTraded2022-09-3001926910core:UnlistedNon-exchangeTraded2022-09-3001926910core:LandBuildings2021-09-3001926910core:PlantMachinery2021-09-3001926910core:Vehicles2021-09-3001926910core:FurnitureFittings2021-09-3001926910core:OfficeEquipment2021-09-3001926910core:NetGoodwill2021-09-3001926910core:IntangibleAssetsOtherThanGoodwill2021-09-3001926910core:ListedExchangeTraded2021-09-3001926910core:UnlistedNon-exchangeTraded2021-09-3001926910core:LandBuildings2021-10-012022-09-3001926910core:PlantMachinery2021-10-012022-09-3001926910core:Vehicles2021-10-012022-09-3001926910core:FurnitureFittings2021-10-012022-09-3001926910core:OfficeEquipment2021-10-012022-09-3001926910core:NetGoodwill2021-10-012022-09-3001926910core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3001926910core:ListedExchangeTraded2021-10-012022-09-3001926910core:UnlistedNon-exchangeTraded2021-10-012022-09-3001926910core:MoreThanFiveYears2021-10-012022-09-3001926910core:Non-currentFinancialInstruments2022-09-3001926910core:Non-currentFinancialInstruments2021-09-3001926910dpl:CostSales2021-10-012022-09-3001926910dpl:DistributionCosts2021-10-012022-09-3001926910dpl:AdministrativeExpenses2021-10-012022-09-3001926910core:LandBuildings2021-10-012022-09-3001926910core:PlantMachinery2021-10-012022-09-3001926910core:Vehicles2021-10-012022-09-3001926910core:FurnitureFittings2021-10-012022-09-3001926910core:OfficeEquipment2021-10-012022-09-3001926910core:NetGoodwill2021-10-012022-09-3001926910core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3001926910dpl:GroupUndertakings2021-10-012022-09-3001926910dpl:ParticipatingInterests2021-10-012022-09-3001926910dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3001926910core:ListedExchangeTraded2021-10-012022-09-3001926910dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3001926910core:UnlistedNon-exchangeTraded2021-10-012022-09-3001926910dpl:CostSales2020-10-012021-09-3001926910dpl:DistributionCosts2020-10-012021-09-3001926910dpl:AdministrativeExpenses2020-10-012021-09-3001926910core:LandBuildings2020-10-012021-09-3001926910core:PlantMachinery2020-10-012021-09-3001926910core:Vehicles2020-10-012021-09-3001926910core:FurnitureFittings2020-10-012021-09-3001926910core:OfficeEquipment2020-10-012021-09-3001926910core:NetGoodwill2020-10-012021-09-3001926910core:IntangibleAssetsOtherThanGoodwill2020-10-012021-09-3001926910dpl:GroupUndertakings2020-10-012021-09-3001926910dpl:ParticipatingInterests2020-10-012021-09-3001926910dpl:GroupUndertakingscore:ListedExchangeTraded2020-10-012021-09-3001926910core:ListedExchangeTraded2020-10-012021-09-3001926910dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-10-012021-09-3001926910core:UnlistedNon-exchangeTraded2020-10-012021-09-3001926910core:NetGoodwill2022-09-3001926910core:IntangibleAssetsOtherThanGoodwill2022-09-3001926910core:LandBuildings2022-09-3001926910core:PlantMachinery2022-09-3001926910core:Vehicles2022-09-3001926910core:FurnitureFittings2022-09-3001926910core:OfficeEquipment2022-09-3001926910core:AfterOneYear2022-09-3001926910core:WithinOneYear2022-09-3001926910core:ListedExchangeTraded2022-09-3001926910core:UnlistedNon-exchangeTraded2022-09-3001926910core:ShareCapital2022-09-3001926910core:SharePremium2022-09-3001926910core:RevaluationReserve2022-09-3001926910core:OtherReservesSubtotal2022-09-3001926910core:RetainedEarningsAccumulatedLosses2022-09-3001926910core:NetGoodwill2021-09-3001926910core:IntangibleAssetsOtherThanGoodwill2021-09-3001926910core:LandBuildings2021-09-3001926910core:PlantMachinery2021-09-3001926910core:Vehicles2021-09-3001926910core:FurnitureFittings2021-09-3001926910core:OfficeEquipment2021-09-3001926910core:AfterOneYear2021-09-3001926910core:WithinOneYear2021-09-3001926910core:Liste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Registered Number
01926910
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2022

MERLIN PLASTERING LIMITED

Company Information
for the year from 1 October 2021 to 30 September 2022


Directors	EAST, Desiree Ann
	EAST, Kieran Charles


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	01926910 (England and Wales)

MERLIN PLASTERING LIMITED

Statement of Financial Position
30 September 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	5		-		2,250
Investments	6		14,000		20,000
			14,000		22,250
Current assets
Stocks	8	500		500
Debtors	9	144,568		192,408
Cash at bank and on hand		41,945		34,235
		187,013		227,143
Creditors amounts falling due within one year	10	(48,541)		(70,067)
Net current assets (liabilities)			138,472		157,076
Total assets less current liabilities			152,472		179,326
Creditors amounts falling due after one year	11		(27,245)		(36,667)
Net assets			125,227		142,659
Capital and reserves
Called up share capital			750		750
Profit and loss account			124,477		141,909
Shareholders' funds			125,227		142,659

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 21 June 2023, and are signed on its behalf by:

EAST, Desiree Ann
Director

EAST, Kieran Charles
Director

Registered Company No. 01926910

MERLIN PLASTERING LIMITED

Notes to the Financial Statements
for the year ended 30 September 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	5
	Vehicles	4
	Office Equipment	3

	Stocks policy
	Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leases policy
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Investments policy
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments policy

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2022		2021
	Average number of employees during the year	4		4

5.	Property, plant and equipment

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 21	9,000	2,452	300	11,752
At 30 September 22	9,000	2,452	300	11,752
Depreciation and impairment
At 01 October 21	6,750	2,452	300	9,502
Charge for year	2,250	-	-	2,250
At 30 September 22	9,000	2,452	300	11,752
Net book value
At 30 September 22	-	-	-	-
At 30 September 21	2,250	-	-	2,250

6.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 October 21	20,000	20,000
Transfers	(6,000)	(6,000)
At 30 September 22	14,000	14,000
Net book value
At 30 September 22	14,000	14,000
At 30 September 21	20,000	20,000

	Notes
	¹Other investments other than loans

7.	Guarantees and their terms, directors
	At the balance sheet date an amount of £2,340 (2021 £17,300) was owed by the directors to the company.

8.	Stocks

	2022	2021
	£	£
Raw materials and consumables	500	500
Total	500	500

9.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	64,042	96,502
Other debtors	80,526	95,906
Total	144,568	192,408

10.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	28,769	32,370
Bank borrowings and overdrafts	10,000	12,172
Taxation and social security	6,171	8,550
Other creditors	3,601	16,975
Total	48,541	70,067

11.	Creditors after one year

	2022	2021
	£	£
Bank borrowings and overdrafts	27,245	36,667
Total	27,245	36,667