IRIS Accounts Production v25.2.0.378 05289714 director 1.12.23 30.11.24 30.11.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh052897142023-11-30052897142024-11-30052897142023-12-012024-11-30052897142022-11-30052897142022-12-012023-11-30052897142023-11-3005289714ns15:EnglandWales2023-12-012024-11-3005289714ns14:PoundSterling2023-12-012024-11-3005289714ns10:Director12023-12-012024-11-3005289714ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3005289714ns10:SmallEntities2023-12-012024-11-3005289714ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3005289714ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3005289714ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3005289714ns10:FullAccounts2023-12-012024-11-3005289714ns10:OrdinaryShareClass12023-12-012024-11-3005289714ns10:RegisteredOffice2023-12-012024-11-3005289714ns5:CurrentFinancialInstruments2024-11-3005289714ns5:CurrentFinancialInstruments2023-11-3005289714ns5:Non-currentFinancialInstruments2024-11-3005289714ns5:Non-currentFinancialInstruments2023-11-3005289714ns5:ShareCapital2024-11-3005289714ns5:ShareCapital2023-11-3005289714ns5:RetainedEarningsAccumulatedLosses2024-11-3005289714ns5:RetainedEarningsAccumulatedLosses2023-11-3005289714ns5:PlantMachinery2023-12-012024-11-3005289714ns5:FurnitureFittings2023-12-012024-11-3005289714ns5:ComputerEquipment2023-12-012024-11-3005289714ns5:PlantMachinery2023-11-3005289714ns5:FurnitureFittings2023-11-3005289714ns5:MotorVehicles2023-11-3005289714ns5:ComputerEquipment2023-11-3005289714ns5:MotorVehicles2023-12-012024-11-3005289714ns5:PlantMachinery2024-11-3005289714ns5:FurnitureFittings2024-11-3005289714ns5:MotorVehicles2024-11-3005289714ns5:ComputerEquipment2024-11-3005289714ns5:PlantMachinery2023-11-3005289714ns5:FurnitureFittings2023-11-3005289714ns5:MotorVehicles2023-11-3005289714ns5:ComputerEquipment2023-11-3005289714ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3005289714ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3005289714ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-11-3005289714ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-11-3005289714ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-11-3005289714ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-11-3005289714ns10:OrdinaryShareClass12024-11-30
REGISTERED NUMBER: 05289714 (England and Wales)











Financial Statements

for the Year Ended 30 November 2024

for

MELLER MERCEUX LTD

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MELLER MERCEUX LTD

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Mr A H B Meller





REGISTERED OFFICE: 42 Lytton Road
Barnet
Hertfordshire
EN5 5BY





REGISTERED NUMBER: 05289714 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 93,183 110,135

CURRENT ASSETS
Stocks 5 15,215 12,119
Debtors 6 283,516 245,520
Cash at bank 122,956 -
421,687 257,639
CREDITORS
Amounts falling due within one year 7 303,416 328,621
NET CURRENT ASSETS/(LIABILITIES) 118,271 (70,982 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

211,454

39,153

CREDITORS
Amounts falling due after more than one year 8 10,708 20,493
NET ASSETS 200,746 18,660

CAPITAL AND RESERVES
Called up share capital 10 300 300
Retained earnings 200,446 18,360
SHAREHOLDERS' FUNDS 200,746 18,660

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

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

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Balance Sheet - continued
30 November 2024


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 29 August 2025 and were signed by:





Mr A H B Meller - Director


MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Meller Merceux 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023
and 30 November 2024 132,721 70,605 7,995 8,877 220,198
DEPRECIATION
At 1 December 2023 70,014 31,998 2,558 5,493 110,063
Charge for year 9,406 5,791 1,088 667 16,952
At 30 November 2024 79,420 37,789 3,646 6,160 127,015
NET BOOK VALUE
At 30 November 2024 53,301 32,816 4,349 2,717 93,183
At 30 November 2023 62,707 38,607 5,437 3,384 110,135

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. STOCKS
30.11.24 30.11.23
£    £   
Stocks 15,215 12,119

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Amounts owed by participating interests 251,791 226,704
Other debtors 31,725 18,816
283,516 245,520

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,706
Trade creditors 3,005 5,494
Tax 78,280 41,639
Social security and other taxes (4,201 ) 1,253
VAT 6,301 9,049
Other creditors - 13,380
Pension 86 86
Directors' current accounts 812 4,447
Accruals and deferred income 209,133 242,567
303,416 328,621

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans (see note 9) 10,708 20,493

9. LOANS

An analysis of the maturity of loans is given below:

30.11.24 30.11.23
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 706
Bank loans 10,000 10,000
10,000 10,706

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 708 10,493

MELLER MERCEUX LTD (REGISTERED NUMBER: 05289714)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
300 Ordinary £1 300 300

11. RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £812 (2023: £4,447) payable to the the director. This is an interest free loan and repayable on demand.

As at the balance sheet date, included in debtors due within one year is £251,791 (2023; £266,704) due from Meller Property Ltd. A company which is under common control of the director.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A H B Meller.