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REGISTERED NUMBER: 04542606 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

MELRAY MANAGEMENT LIMITED

MELRAY MANAGEMENT LIMITED (REGISTERED NUMBER: 04542606)

Contents of the Financial Statements
for the year ended 30 November 2023










Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


MELRAY MANAGEMENT LIMITED

Company Information
for the year ended 30 November 2023







Director: A S Roscoe





Secretary: A S Roscoe





Registered office: Northside House
69 Tweedy Road
Bromley
Kent
BR1 3WA





Registered number: 04542606 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Northside House
69 Tweedy Road
Bromley
Kent
BR1 3WA

Accountants' Report to the Director
on the Unaudited Financial Statements of
Melray Management limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Melray Management limited for the year ended 30 November 2023 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Melray Management limited in accordance with the terms of our engagement letter dated 3 July 2013. Our work has been undertaken solely to prepare for your approval the financial statements of Melray Management limited and state those matters that we have agreed to state to the director of Melray Management limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Melray Management limited and its director for our work or for this report.

It is your duty to ensure that Melray Management limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Melray Management limited. You consider that Melray Management limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Melray Management limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
Northside House
69 Tweedy Road
Bromley
Kent
BR1 3WA


29 April 2024

MELRAY MANAGEMENT LIMITED (REGISTERED NUMBER: 04542606)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 898 329

Current assets
Debtors 5 14,424 137
Cash at bank 3,539 92,867
17,963 93,004
Creditors
Amounts falling due within one year 6 47,860 101,871
Net current liabilities (29,897 ) (8,867 )
Total assets less current liabilities (28,999 ) (8,538 )

Creditors
Amounts falling due after more than one
year

7

25,863

30,126
Net liabilities (54,862 ) (38,664 )

Capital and reserves
Called up share capital 8 100 100
Retained earnings (54,962 ) (38,764 )
Shareholders' funds (54,862 ) (38,664 )

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.

MELRAY MANAGEMENT LIMITED (REGISTERED NUMBER: 04542606)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2024 and were signed by:





A S Roscoe - Director


MELRAY MANAGEMENT LIMITED (REGISTERED NUMBER: 04542606)

Notes to the Financial Statements
for the year ended 30 November 2023


1. Statutory information

Melray Management 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.

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.

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) which have been applied consistently (except as otherwise stated).

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

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.
Computer equipment - 33% on cost

MELRAY MANAGEMENT LIMITED (REGISTERED NUMBER: 04542606)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


2. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 2 (2022 - 2 ) .

4. Tangible fixed assets
Computer
equipment
£   
Cost
At 1 December 2022 3,892
Additions 1,091
At 30 November 2023 4,983
Depreciation
At 1 December 2022 3,563
Charge for year 522
At 30 November 2023 4,085
Net book value
At 30 November 2023 898
At 30 November 2022 329

MELRAY MANAGEMENT LIMITED (REGISTERED NUMBER: 04542606)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 9,156 -
Amounts recoverable on contract 5,131 -
Other debtors 137 137
14,424 137

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 4,263 4,158
Trade creditors 8,709 38,084
Taxation and social security 21,089 45,316
Other creditors 13,799 14,313
47,860 101,871

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans 25,863 30,126

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 7,704

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. Ultimate controlling party

There is no single ultimate controlling party.