Melita Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10681552 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MELITA GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr SR Jacques

Mrs SM Jacques

Mr DL Jacques

Mrs ESM Havard

REGISTERED OFFICE:

20 Centurion Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WH

REGISTERED NUMBER:

10681552 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

49,191

Investments

5

1,232,331

1,281,522

CURRENT ASSETS

Debtors

6

2,870,000

337,950

Cash at bank

236,248

1,196,683

3,106,248

1,534,633

CREDITORS

Amounts falling due within one year

7

1,399,616

546,951

NET CURRENT ASSETS

1,706,632

987,682

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,938,963

2,269,204

PROVISIONS FOR LIABILITIES

-

12,298

NET ASSETS

2,938,963

2,256,906

CAPITAL AND RESERVES

Called up share capital

30,210

Retained earnings

2,908,753

2,226,696

2,938,963

2,256,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Mrs ESM Havard - Director

1.	STATUTORY INFORMATION

Melita Group Limited 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.

Preparation of consolidated financial statements

The financial statements contain information about Melita Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 January 2024

39,604

15,525

55,129

Disposals

(39,604

)

(15,525

)

(55,129

)

At 31 December 2024

-

DEPRECIATION

At 1 January 2024

4,134

1,804

5,938

Charge for year

5,321

2,058

7,379

Eliminated on disposal

(9,455

)

(3,862

)

(13,317

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

35,470

13,721

49,191

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

1,232,331

NET BOOK VALUE

At 31 December 2024

1,232,331

At 31 December 2023

1,232,331

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Amounts owed by group undertakings

2,870,000

148,000

Other debtors

-

189,950

2,870,000

337,950

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

719

21,974

Amounts owed to group undertakings

1,257,572

-

Taxation and social security

133,053

413,908

Other creditors

8,272

111,069

1,399,616

546,951

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

Mr SR Jacques and Mrs SM Jacques

Balance outstanding at start of year

-

9,020

Amounts repaid

-

(9,020

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

No interest was charged on the above balance.

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent company is D & E Leicester Limited which is registered in England and Wales. D & E Leicester Limited is under the control of Mr DL Jacques and Mrs ESM Havard by virtue of their directorship and shareholdings.