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REGISTERED NUMBER: 05289714 (England and Wales)











Financial Statements

for the Year Ended 30 November 2023

for

MELLER MERCEUX LTD

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MELLER MERCEUX LTD

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mr A H B Meller





REGISTERED OFFICE: 42 Lytton Road
Barnet
Hertfordshire
EN5 5BY





REGISTERED NUMBER: 05289714 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 110,135 128,184

CURRENT ASSETS
Stocks 5 12,119 9,180
Debtors 6 245,520 205,391
Cash at bank - 266,551
257,639 481,122
CREDITORS
Amounts falling due within one year 7 328,621 547,069
NET CURRENT LIABILITIES (70,982 ) (65,947 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,153

62,237

CREDITORS
Amounts falling due after more than one year 8 20,493 30,493
NET ASSETS 18,660 31,744

CAPITAL AND RESERVES
Called up share capital 10 300 300
Retained earnings 18,360 31,444
SHAREHOLDERS' FUNDS 18,660 31,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Balance Sheet - continued
30 November 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 director and authorised for issue on 29 August 2024 and were signed by:





Mr A H B Meller - Director


MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Meller Merceux Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

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

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 year was 2 (2022 - 2 ) .

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 132,721 77,768 7,995 5,293 223,777
Additions - - - 3,584 3,584
Disposals - (7,163 ) - - (7,163 )
At 30 November 2023 132,721 70,605 7,995 8,877 220,198
DEPRECIATION
At 1 December 2022 58,948 31,109 1,199 4,337 95,593
Charge for year 11,066 6,813 1,359 1,156 20,394
Eliminated on disposal - (5,924 ) - - (5,924 )
At 30 November 2023 70,014 31,998 2,558 5,493 110,063
NET BOOK VALUE
At 30 November 2023 62,707 38,607 5,437 3,384 110,135
At 30 November 2022 73,773 46,659 6,796 956 128,184

5. STOCKS
30.11.23 30.11.22
£    £   
Stocks 12,119 9,180

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed by participating interests 226,704 192,655
Other debtors 18,816 12,736
245,520 205,391

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts (see note 9) 10,706 10,000
Trade creditors 5,494 49,649
Tax 41,639 27,600
Social security and other taxes 1,253 922
VAT 9,049 77,865
Other creditors 13,380 1,380
Pension 86 86
Directors' current accounts 4,447 -
Accruals and deferred income 242,567 379,567
328,621 547,069

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans (see note 9) 20,493 30,493

9. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 706 -
Bank loans 10,000 10,000
10,706 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 10,493 20,493

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
300 Ordinary £1 300 300

11. RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £4,447 (2022: £Nil) due and payable to the directors. The amount is interest free and repayable on demand.

As at the balance sheet date, included in debtors due within one year is £266,704 (2022; £192,655) due from Meller Property Ltd. A company which is under common control of the director.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A H B Meller.