2023-06-192024-06-302024-06-30false14944622LITTLE MELITA 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LITTLE MELITA LTD

Registered Number
14944622
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2024

LITTLE MELITA LTD
Company Information
for the period from 19 June 2023 to 30 June 2024

Directors

AQUILINA, Rebecca Eloise
OLIVERO, Theresa Gabrielle
SALERNO, Claire-Michele

Registered Address

2 Fen Avenue
Fareham
PO16 0TD

Registered Number

14944622 (England and Wales)
LITTLE MELITA LTD
Balance Sheet as at
30 June 2024

Notes

2024

£

£

Fixed assets
Tangible assets31,394
Investments4346,748
348,142
Current assets
Debtors51,163
Cash at bank and on hand9,554
10,717
Creditors amounts falling due within one year6(366,408)
Net current assets (liabilities)(355,691)
Total assets less current liabilities(7,549)
Net assets(7,549)
Capital and reserves
Called up share capital1
Profit and loss account(7,550)
Shareholders' funds(7,549)
The financial statements were approved and authorised for issue by the Board of Directors on 13 March 2025, and are signed on its behalf by:
AQUILINA, Rebecca Eloise
Director
OLIVERO, Theresa Gabrielle
Director
SALERNO, Claire-Michele
Director

Registered Company No. 14944622
LITTLE MELITA LTD
Notes to the Financial Statements
for the period ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

2024
Average number of employees during the year0
3.Tangible fixed assets

Total

£
Cost or valuation
Additions1,859
At 30 June 241,394
Depreciation and impairment
Charge for year465
Net book value
At 30 June 241,394
At 18 June 23-
4.Fixed asset investments

Total

£
Cost or valuation
Additions346,748
At 30 June 24346,748
Net book value
At 30 June 24346,748
At 18 June 23-
5.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables1,163
Total1,163
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables366,408
Total366,408