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No description of principal activities is disclosed
2023-07-01
Sage Accounts Production 23.0 - FRS102_2023
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05846150
2023-07-01
2024-06-30
05846150
2024-06-30
05846150
2023-06-30
05846150
2022-07-01
2023-06-30
05846150
2023-06-30
05846150
2022-06-30
05846150
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2023-07-01
2024-06-30
05846150
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2023-07-01
2024-06-30
05846150
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2023-07-01
2024-06-30
05846150
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2023-07-01
2024-06-30
05846150
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2023-07-01
2024-06-30
05846150
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2024-06-30
05846150
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2023-06-30
05846150
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2024-06-30
05846150
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2023-06-30
05846150
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2024-06-30
05846150
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2023-06-30
05846150
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2023-06-30
05846150
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2022-06-30
05846150
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2022-07-01
2023-06-30
05846150
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2023-07-01
2024-06-30
05846150
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2023-07-01
2024-06-30
05846150
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05846150
1
2023-07-01
2024-06-30
Company registration number:
05846150
Melody Civil Engineering Ltd
Unaudited filleted financial statements
30 June 2024
Melody Civil Engineering Ltd
Contents
Accountants report
Statement of financial position
Notes to the financial statements
Melody Civil Engineering Ltd
Accountants report to the director on the preparation of the
unaudited statutory financial statements of Melody Civil Engineering Ltd
Year ended 30 June 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 June 2024 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Purcell & Co
Certified Public Accountants
204 Mauldeth Rd
Burnage
Manchester
M19 1AJ
20 September 2024
Melody Civil Engineering Ltd
Statement of financial position
30 June 2024
|
|
|
2024 |
|
|
|
2023 |
|
|
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|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Intangible assets |
|
|
- |
|
|
|
- |
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Cash at bank and in hand |
|
|
39,000 |
|
|
|
39,570 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
39,000 |
|
|
|
39,570 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
4 |
(
881) |
|
|
|
(
857) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current assets |
|
|
|
|
38,119 |
|
|
|
38,713 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
38,119 |
|
|
|
38,713 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
|
|
38,119 |
|
|
|
38,713 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
4 |
|
|
|
4 |
Profit and loss account |
|
|
|
|
38,115 |
|
|
|
38,709 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
|
|
|
|
38,119 |
|
|
|
38,713 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
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|
|
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
20 September 2024
, and are signed on behalf of the board by:
Martin Melody
Director
Company registration number:
05846150
Melody Civil Engineering Ltd
Notes to the financial statements
Year ended 30 June 2024
1.
General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Melody Civil Engineering Ltd, Flat 2F Mauldeth Close, Heaton Moor, Stockport, SK4 3NP.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
|
|
|
|
Combined other intangible assets |
- |
25 % |
reducing balance |
|
|
|
|
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
|
Plant and machinery |
- |
25 % |
reducing balance |
|
Fittings fixtures and equipment |
- |
25 % |
reducing balance |
|
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Creditors: amounts falling due within one year
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Other creditors |
|
881 |
857 |
|
|
|
_______ |
_______ |
|
|
|
|
|
5.
Deferred tax
The deferred tax included in the statement of financial position is as follows:
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
The deferred tax account consists of the tax effect of timing differences in respect of: |
|
|
|
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Accelerated capital allowances |
|
- |
(
638) |
|
|
|
_______ |
_______ |
|
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|
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6.
Directors advances, credits and guarantees
|
During the year the director entered into the following advances and credits with the company: |
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|
|
|
|
|
|
2024 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Martin Melody |
- |
- |
- |
|
|
|
|
|
_______ |
_______ |
_______ |
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|
|
|
|
|
|
|
|
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|
2023 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Martin Melody |
1,024 |
(
1,024) |
- |
|
|
|
|
|
_______ |
_______ |
_______ |
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|
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7.
Controlling party
The company is controlled by the director Mr
Martin Melody
as he owns the majority of the issued share capital in the company.