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REGISTERED NUMBER: 01410455 (England and Wales)















MELBRIAN LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

1 MAY 2022 TO 29 APRIL 2023






MELBRIAN LIMITED (Registered number: 01410455)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 MAY 2022 TO 29 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MELBRIAN LIMITED

COMPANY INFORMATION
for the Period 1 MAY 2022 TO 29 APRIL 2023







DIRECTORS: B K Davis
Mrs M I Davis
Miss E R Davis





SECRETARY: B K Davis





REGISTERED OFFICE: Enterprise House
2 The Crest
London
NW4 2HN





REGISTERED NUMBER: 01410455 (England and Wales)





ACCOUNTANT: DICKER ECONOMOU & CO
Chartered Certified Accountants
Enterprise House
2 The Crest
Hendon
London
NW4 2HN

MELBRIAN LIMITED (Registered number: 01410455)

BALANCE SHEET
29 APRIL 2023

29.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 445,699 463,598
445,699 463,598

CURRENT ASSETS
Stocks 144,340 137,107
Debtors 6 31,856 37,461
Cash at bank and in hand 378 299
176,574 174,867
CREDITORS
Amounts falling due within one year 7 248,321 224,001
NET CURRENT LIABILITIES (71,747 ) (49,134 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

373,952

414,464

CREDITORS
Amounts falling due after more than one
year

8

104,397

138,308
NET ASSETS 269,555 276,156

CAPITAL AND RESERVES
Called up share capital 10 25,074 25,074
Share premium 19,974 19,974
Revaluation reserve 11 164,322 164,322
Capital redemption reserve 26 26
Retained earnings 60,159 66,760
SHAREHOLDERS' FUNDS 269,555 276,156

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 April 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MELBRIAN LIMITED (Registered number: 01410455)

BALANCE SHEET - continued
29 APRIL 2023


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 Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:





B K Davis - Director


MELBRIAN LIMITED (Registered number: 01410455)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 MAY 2022 TO 29 APRIL 2023

1. STATUTORY INFORMATION

MELBRIAN LIMITED is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover
Turnover consists of sales net of returns, trade discounts and value added tax.

Goodwill
Goodwill is amortised over a ten year period from the date of acquisition.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 20% on cost
Long leasehold - not provided
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stocks have been valued at the lower of cost and net realisable value.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets held under hire purchase are capitalised and depreciated over their useful lives.

Rentals paid under operating leases are charged to the profit and loss account as incurred.

MELBRIAN LIMITED (Registered number: 01410455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 MAY 2022 TO 29 APRIL 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme in respect of its employees and the pension charge represents the contributions to the fund paid by the company in the year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 14 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 29 April 2023 23,000
AMORTISATION
At 1 May 2022
and 29 April 2023 23,000
NET BOOK VALUE
At 29 April 2023 -
At 30 April 2022 -

5. TANGIBLE FIXED ASSETS
Short Long Plant and Motor
leasehold leasehold machinery vehicles Totals
£    £    £    £    £   
COST OR VALUATION
At 1 May 2022 8,103 400,000 321,491 38,485 768,079
Disposals - - - (24,490 ) (24,490 )
At 29 April 2023 8,103 400,000 321,491 13,995 743,589
DEPRECIATION
At 1 May 2022 6,885 - 272,084 25,512 304,481
Charge for period 810 - 5,929 796 7,535
Eliminated on disposal - - - (14,126 ) (14,126 )
At 29 April 2023 7,695 - 278,013 12,182 297,890
NET BOOK VALUE
At 29 April 2023 408 400,000 43,478 1,813 445,699
At 30 April 2022 1,218 400,000 49,407 12,973 463,598

MELBRIAN LIMITED (Registered number: 01410455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 MAY 2022 TO 29 APRIL 2023

5. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 29 April 2023 is represented by:

Short Long Plant and Motor
leasehold leasehold machinery vehicles Totals
£    £    £    £    £   
Valuation in 2009 - 164,322 - - 164,322
Cost 8,103 235,678 321,491 13,995 579,267
8,103 400,000 321,491 13,995 743,589

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST OR VALUATION
At 1 May 2022 24,490
Disposals (24,490 )
At 29 April 2023 -
DEPRECIATION
At 1 May 2022 14,126
Eliminated on disposal (14,126 )
At 29 April 2023 -
NET BOOK VALUE
At 29 April 2023 -
At 30 April 2022 10,364

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.23 30.4.22
£    £   
Trade debtors 6,427 16,484
Other debtors 7,450 7,450
Directors' current accounts 1,920 -
Prepayments and accrued income 16,059 13,527
31,856 37,461

MELBRIAN LIMITED (Registered number: 01410455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 MAY 2022 TO 29 APRIL 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.23 30.4.22
£    £   
Bank loans and overdrafts (see note 9) 110,178 85,967
Hire purchase contracts - 3,337
Trade creditors 50,223 46,693
Corporation tax 14,062 18,700
Other creditors including
social security & other taxes 38,932 29,731
Directors' current accounts - 9,501
Accruals and deferred income 34,926 30,072
248,321 224,001

The bank loans and overdrafts are secured on the leasehold properties.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.4.23 30.4.22
£    £   
Bank loans (see note 9) 104,397 124,196
Hire purchase contracts - 14,112
104,397 138,308

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - over five years 36,099 45,090

9. LOANS

An analysis of the maturity of loans is given below:

29.4.23 30.4.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 92,548 68,337
Bank loan 17,630 17,630
110,178 85,967

Amounts falling due between one and two years:
Bank loans - 1-2 years 18,121 18,121

Amounts falling due between two and five years:
Bank loans - 2-5 years 50,177 60,985

Amounts falling due in more than five years:

MELBRIAN LIMITED (Registered number: 01410455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 MAY 2022 TO 29 APRIL 2023

9. LOANS - continued
29.4.23 30.4.22
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans - over five years 36,099 45,090

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.4.23 30.4.22
value: £    £   
74 Ordinary £1 74 74
15,000 Ordinary 'A' £1 15,000 25,000
(30.4.22 - 25,000 )
10,000 Ordinary B £1 10,000 -
25,074 25,074

The Ordinary"A" and Ordinary "B" Shares are non-voting and only entitled to be repaid at par, but shall rank pari passu with ordinary shares in respect of dividends.

11. RESERVES
Revaluation
reserve
£   
At 1 May 2022
and 29 April 2023 164,322

The revaluation reserve represents the difference between the current market value of the long leasehold
property and its historic cost.