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# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Company Registration Number:
07964121 (England and Wales)

## Unaudited statutory accounts for the year ended 28 February 2025

## Period of accounts

## Start date: 01 March 2024

## End date: 28 February 2025

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Contents of the Financial Statements

for the Period Ended 28 February 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 10 |

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Company Information

for the Period Ended 28 February 2025

Director: |  | Mrs Alison Holland
|  | Mr Michael Holland
Registered office: |  | 18 Green Lane Hayling Island Hampshire PO11 0BG
Company Registration Number: |  | 07964121 (England and Wales)

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Balance sheet

As at 28 February 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Total fixed assets: |  | - | -
Current assets
Debtors: | 5 | 2,090 | 1,289
Cash at bank and in hand: |  | 17,428 | 21,182
Total current assets: |  | 19,518 | 22,471
Creditors: amounts falling due within one year: | 6 | ( 4,295 ) | ( 6,731 )
Net current assets (liabilities): |  | 15,223 | 15,740
Total assets less current liabilities: |  | 15,223 | 15,740
Total net assets (liabilities): |  | 15,223 | 15,740

The notes form part of these financial statements

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Balance sheet continued

As at 28 February 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 15,123 | 15,640
Shareholders funds: |  | 15,223 | 15,740

For the year ending 28 February 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 20 June 2025
And Signed On Behalf Of The Board By:

Name: Mr Michael Holland
Status: Director

The notes form part of these financial statements

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.

  Tangible fixed assets depreciation policy

  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
  Machinery & Equipment - 33% on cost
  Fixtures and Fittings - 20% on cost
  Motor Vehicles - 25% on cost

  Intangible fixed assets amortisation policy

  Intangible fixed assets (including purchased goodwill and patents) are amortized at rates calculated
  to write off the assets on a straight line basis over their estimated useful economic lives, not to exceed 20 years. Impairment of intangible assets is recognised where circumstances indicate that the carrying value of an asset may not be fully recoverable.

  Valuation information and policy

  Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

  Other accounting policies

  Pensions The company contributes to the directors defined contribution pension scheme. Contributions are charged to the profit and loss account in the period to which they relate. Other accounting policies Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. Deferred taxation is calculated at the rates of tax that are expected to apply in the periods when the timing difference will reverse and has not been discounted.

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

- ## 3. Off balance sheet disclosure

  No

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 4. Dividends

| 2025 £ | 2024 £
--- | --- | ---
Dividends paid | 1,000 | 2,000

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 5. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors | 2,090 | 1,289
Total | 2,090 | 1,289

# MELIORA ACCOUNTING SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 28 February 2025

## 6.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Taxation and social security | 96 | 1,734
Accruals and deferred income |  | 1,048
Other creditors | 4,199 | 3,949
Total | 4,295 | 6,731