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Company No: 13998518 (England and Wales)

MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2024
MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2024
DIRECTORS Sarah Carden
Rachel Ann Degg (Resigned 21 June 2024)
David Arthur Gordon Kydd (Resigned 20 October 2023)
Peter Roy Wain
SECRETARY Peter Roy Wain
REGISTERED OFFICE Aus Bore House 19-25 Manchester Road
Wilmslow
SK9 1BQ
United Kingdom
COMPANY NUMBER 13998518 (England and Wales)
CHARTERED ACCOUNTANTS Barlow Andrews LLP
Carlyle House
78 Chorley New Road
Bolton
MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

BALANCE SHEET

As at 31 March 2024
MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 31.03.2024 31.03.2023
£ £
Current assets
Debtors 4 65,679 92,089
Cash at bank and in hand 1 1
65,680 92,090
Creditors: amounts falling due within one year 5 ( 19,624) ( 62,777)
Net current assets 46,056 29,313
Total assets less current liabilities 46,056 29,313
Net assets 46,056 29,313
Capital and reserves
Called-up share capital 100 100
Profit and loss account 45,956 29,213
Total shareholders' funds 46,056 29,313

For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Meller Speakman (Infrastructure) Limited (registered number: 13998518) were approved and authorised for issue by the Board of Directors on 11 October 2024. They were signed on its behalf by:

Peter Roy Wain
Director
MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
MELLER SPEAKMAN (INFRASTRUCTURE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Meller Speakman (Infrastructure) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Aus Bore House 19-25 Manchester Road, Wilmslow, SK9 1BQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred as a proportion of total expected costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are considered recoverable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

Year ended
31.03.2024
Period from
23.03.2022 to
31.03.2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 7 7

4. Debtors

31.03.2024 31.03.2023
£ £
Trade debtors 62,174 68,587
Short term loans to Group companies 0 19,983
Other debtors 3,505 3,519
65,679 92,089

5. Creditors: amounts falling due within one year

31.03.2024 31.03.2023
£ £
Trade creditors 3,648 24,845
Taxation and social security 13,876 29,512
Other creditors 2,100 8,420
19,624 62,777

6. Ultimate controlling party

The company is controlled by Meller Speakman Holdings Limited, which is registered in the United Kingdom, and holds a majority shareholding.