2023-02-012024-01-312024-01-31false13457327MEEA HOLDINGS LIMITED2024-04-10iso4217:GBPxbrli:pure134573272023-02-01134573272024-01-31134573272023-02-012024-01-31134573272022-02-01134573272023-01-31134573272022-02-012023-01-3113457327bus:SmallEntities2023-02-012024-01-3113457327bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113457327bus:FullAccounts2023-02-012024-01-3113457327bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113457327core:WithinOneYear2024-01-3113457327core:AfterOneYear2024-01-3113457327core:WithinOneYear2023-01-3113457327core:AfterOneYear2023-01-3113457327core:ShareCapital2024-01-3113457327core:SharePremium2024-01-3113457327core:RevaluationReserve2024-01-3113457327core:OtherReservesSubtotal2024-01-3113457327core:RetainedEarningsAccumulatedLosses2024-01-3113457327core:ShareCapital2023-01-3113457327core:SharePremium2023-01-3113457327core:RevaluationReserve2023-01-3113457327core:OtherReservesSubtotal2023-01-3113457327core:RetainedEarningsAccumulatedLosses2023-01-3113457327core:LandBuildings2024-01-3113457327core:PlantMachinery2024-01-3113457327core:Vehicles2024-01-3113457327core:FurnitureFittings2024-01-3113457327core:OfficeEquipment2024-01-3113457327core:NetGoodwill2024-01-3113457327core:IntangibleAssetsOtherThanGoodwill2024-01-3113457327core:ListedExchangeTraded2024-01-3113457327core:UnlistedNon-exchangeTraded2024-01-3113457327core:LandBuildings2023-01-3113457327core:PlantMachinery2023-01-3113457327core:Vehicles2023-01-3113457327core:FurnitureFittings2023-01-3113457327core:OfficeEquipment2023-01-3113457327core:NetGoodwill2023-01-3113457327core:IntangibleAssetsOtherThanGoodwill2023-01-3113457327core:ListedExchangeTraded2023-01-3113457327core:UnlistedNon-exchangeTraded2023-01-3113457327core:LandBuildings2023-02-012024-01-3113457327core:PlantMachinery2023-02-012024-01-3113457327core:Vehicles2023-02-012024-01-3113457327core:FurnitureFittings2023-02-012024-01-3113457327core:OfficeEquipment2023-02-012024-01-3113457327core:NetGoodwill2023-02-012024-01-3113457327core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113457327core:ListedExchangeTraded2023-02-012024-01-3113457327core:UnlistedNon-exchangeTraded2023-02-012024-01-3113457327core:MoreThanFiveYears2023-02-012024-01-3113457327core:Non-currentFinancialInstruments2024-01-3113457327core:Non-currentFinancialInstruments2023-01-3113457327dpl:CostSales2023-02-012024-01-3113457327dpl:DistributionCosts2023-02-012024-01-3113457327core:LandBuildings2023-02-012024-01-3113457327core:PlantMachinery2023-02-012024-01-3113457327core:Vehicles2023-02-012024-01-3113457327core:FurnitureFittings2023-02-012024-01-3113457327core:OfficeEquipment2023-02-012024-01-3113457327dpl:AdministrativeExpenses2023-02-012024-01-3113457327core:NetGoodwill2023-02-012024-01-3113457327core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113457327dpl:GroupUndertakings2023-02-012024-01-3113457327dpl:ParticipatingInterests2023-02-012024-01-3113457327dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113457327core:ListedExchangeTraded2023-02-012024-01-3113457327dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113457327core:UnlistedNon-exchangeTraded2023-02-012024-01-3113457327dpl:CostSales2022-02-012023-01-3113457327dpl:DistributionCosts2022-02-012023-01-3113457327core:LandBuildings2022-02-012023-01-3113457327core:PlantMachinery2022-02-012023-01-3113457327core:Vehicles2022-02-012023-01-3113457327core:FurnitureFittings2022-02-012023-01-3113457327core:OfficeEquipment2022-02-012023-01-3113457327dpl:AdministrativeExpenses2022-02-012023-01-3113457327core:NetGoodwill2022-02-012023-01-3113457327core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113457327dpl:GroupUndertakings2022-02-012023-01-3113457327dpl:ParticipatingInterests2022-02-012023-01-3113457327dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3113457327core:ListedExchangeTraded2022-02-012023-01-3113457327dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3113457327core:UnlistedNon-exchangeTraded2022-02-012023-01-3113457327core:NetGoodwill2024-01-3113457327core:IntangibleAssetsOtherThanGoodwill2024-01-3113457327core:LandBuildings2024-01-3113457327core:PlantMachinery2024-01-3113457327core:Vehicles2024-01-3113457327core:FurnitureFittings2024-01-3113457327core:OfficeEquipment2024-01-3113457327core:AfterOneYear2024-01-3113457327core:WithinOneYear2024-01-3113457327core:ListedExchangeTraded2024-01-3113457327core:UnlistedNon-exchangeTraded2024-01-3113457327core:ShareCapital2024-01-3113457327core:SharePremium2024-01-3113457327core:RevaluationReserve2024-01-3113457327core:OtherReservesSubtotal2024-01-3113457327core:RetainedEarningsAccumulatedLosses2024-01-3113457327core:NetGoodwill2023-01-3113457327core:IntangibleAssetsOtherThanGoodwill2023-01-3113457327core:LandBuildings2023-01-3113457327core:PlantMachinery2023-01-3113457327core:Vehicles2023-01-3113457327core:FurnitureFittings2023-01-3113457327core:OfficeEquipment2023-01-3113457327core:AfterOneYear2023-01-3113457327core:WithinOneYear2023-01-3113457327core:ListedExch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MEEA HOLDINGS LIMITED

Registered Number
13457327
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

MEEA HOLDINGS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Martyn Smith

Registered Address

15 Church Lane
Upwood
PE26 2QF

Registered Number

13457327 (England and Wales)
MEEA HOLDINGS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3104103
104103
Current assets
Debtors440,34451,835
Cash at bank and on hand5,000-
45,34451,835
Creditors amounts falling due within one year5(35,594)(46,862)
Net current assets (liabilities)9,7504,973
Total assets less current liabilities9,8545,076
Net assets9,8545,076
Capital and reserves
Called up share capital100100
Profit and loss account9,7544,976
Shareholders' funds9,8545,076
The financial statements were approved and authorised for issue by the Director on 10 April 2024, and are signed on its behalf by:
Martyn Smith
Director
Registered Company No. 13457327
MEEA HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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. The company is part of a small group and has taken advantage of the exemption provided by section 398 of the Companies Act 2006 and has not prepared group accounts
Statement of compliance
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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Investments
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.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 February 23103103
Additions11
At 31 January 24104104
Net book value
At 31 January 24104104
At 31 January 23103103

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2023

££
Other debtors40,34451,835
Total40,34451,835
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties34,73640,020
Taxation and social security506,075
Accrued liabilities and deferred income808767
Total35,59446,862
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Martyn Smith45,760011,49134,269
45,760011,49134,269
7.Related party transactions
Within creditors amounts falling due within one year is an amount due to Palm Produce Limited of £34,733 (2023 - £40,018). The loan is interest free with no fixed terms of repayment.