IRIS Accounts Production v24.3.0.553 14037937 director 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh140379372023-04-30140379372024-04-30140379372023-05-012024-04-30140379372022-04-10140379372022-04-112023-04-30140379372023-04-3014037937ns15:EnglandWales2023-05-012024-04-3014037937ns14:PoundSterling2023-05-012024-04-3014037937ns10:Director12023-05-012024-04-3014037937ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3014037937ns10:SmallEntities2023-05-012024-04-3014037937ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3014037937ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3014037937ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3014037937ns10:FullAccounts2023-05-012024-04-3014037937ns10:OrdinaryShareClass12023-05-012024-04-3014037937ns10:CompanySecretary12023-05-012024-04-3014037937ns10:RegisteredOffice2023-05-012024-04-3014037937ns5:CurrentFinancialInstruments2024-04-3014037937ns5:CurrentFinancialInstruments2023-04-3014037937ns5:ShareCapital2024-04-3014037937ns5:ShareCapital2023-04-3014037937ns5:RetainedEarningsAccumulatedLosses2024-04-3014037937ns5:RetainedEarningsAccumulatedLosses2023-04-3014037937ns5:PlantMachinery2023-05-012024-04-3014037937ns5:FurnitureFittings2023-05-012024-04-3014037937ns5:ComputerEquipment2023-05-012024-04-3014037937ns5:LongLeaseholdAssetsns5:LandBuildings2023-04-3014037937ns5:PlantMachinery2023-04-3014037937ns5:FurnitureFittings2023-04-3014037937ns5:ComputerEquipment2023-04-3014037937ns5:LongLeaseholdAssetsns5:LandBuildings2023-05-012024-04-3014037937ns5:LongLeaseholdAssetsns5:LandBuildings2024-04-3014037937ns5:PlantMachinery2024-04-3014037937ns5:FurnitureFittings2024-04-3014037937ns5:ComputerEquipment2024-04-3014037937ns5:LongLeaseholdAssetsns5:LandBuildings2023-04-3014037937ns5:PlantMachinery2023-04-3014037937ns5:FurnitureFittings2023-04-3014037937ns5:ComputerEquipment2023-04-3014037937ns10:OrdinaryShareClass12024-04-3014037937ns5:RetainedEarningsAccumulatedLosses2023-04-3014037937ns5:RetainedEarningsAccumulatedLosses2023-05-012024-04-30
REGISTERED NUMBER: 14037937 (England and Wales)















MELINA (LONDON) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






MELINA (LONDON) LTD (REGISTERED NUMBER: 14037937)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MELINA (LONDON) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mr A Denaj





SECRETARY:





REGISTERED OFFICE: Hale House Unit 5
296a Green Lanes
Palmers Green
London
N13 5TP





REGISTERED NUMBER: 14037937 (England and Wales)





ACCOUNTANTS: T. PA Accountancy Services Limited
Hale House
Unit 5
296a Green Lanes
Palmers Green
London
N13 5TW

MELINA (LONDON) LTD (REGISTERED NUMBER: 14037937)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,526 26,084

CURRENT ASSETS
Stocks 5 3,220 1,425
Debtors 6 1,296 3,611
Cash at bank and in hand 29,773 7,396
34,289 12,432
CREDITORS
Amounts falling due within one year 7 34,485 31,375
NET CURRENT LIABILITIES (196 ) (18,943 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,330

7,141

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 45,230 7,041
SHAREHOLDERS' FUNDS 45,330 7,141

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 25 October 2024 and were signed by:




Mr A Denaj - Director


MELINA (LONDON) LTD (REGISTERED NUMBER: 14037937)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Melina (London) 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.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Taxation
Taxation for the year 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

MELINA (LONDON) LTD (REGISTERED NUMBER: 14037937)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 22,484 4,200 - 600 27,284
Additions - 10,020 14,791 2,311 27,122
At 30 April 2024 22,484 14,220 14,791 2,911 54,406
DEPRECIATION
At 1 May 2023 - 1,050 - 150 1,200
Charge for year - 3,292 3,698 690 7,680
At 30 April 2024 - 4,342 3,698 840 8,880
NET BOOK VALUE
At 30 April 2024 22,484 9,878 11,093 2,071 45,526
At 30 April 2023 22,484 3,150 - 450 26,084

5. STOCKS
2024 2023
£    £   
Stocks 3,220 1,425

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
VAT 1,296 3,611

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,124 1,500
Corporation tax payable 4,397 842
Social security and other taxes - 53
Directors' current accounts 26,764 28,330
Accrued expenses 1,200 650
34,485 31,375

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

MELINA (LONDON) LTD (REGISTERED NUMBER: 14037937)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


9. RESERVES
Retained
earnings
£   

At 1 May 2023 7,041
Profit for the year 38,189
At 30 April 2024 45,230