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Company registration number:
15873450
Melbourne Metals Holdings Limited
Unaudited Filleted Financial Statements for the period ended
30 September 2024
Melbourne Metals Holdings Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Melbourne Metals Holdings Limited
Period ended
30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Melbourne Metals Holdings Limited
for the period ended
30 September 2024
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Melbourne Metals Holdings Limited
, as a body, in accordance with the terms of our engagement letter dated 1 September 2025. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Melbourne Metals Holdings Limited
and state those matters that we have agreed to state to the Board of Directors of
Melbourne Metals Holdings Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Melbourne Metals Holdings Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Melbourne Metals Holdings Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Melbourne Metals Holdings Limited
. You consider that
Melbourne Metals Holdings Limited
is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of Melbourne Metals Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Emery & Co Accountants Limited
The Old Cottage Hospital
Leicester Road
Ashby de la Zouch
Leicestershire
LE65 1DB
United Kingdom
Date:
7 October 2025
Melbourne Metals Holdings Limited
Statement of Financial Position
30 September 2024

|  | 30 Sep 2024
--- | --- | ---
| Note | £
Fixed assets |  |  |
Investments | 5 | 2,125 |
Current assets |  |  |
Cash at bank and in hand |  | 100 |
Net current assets |  | 100 |
Total assets less current liabilities |  | 2,225 |
Capital and reserves |  |  |
Called up share capital |  | 2,125 |
Profit and loss account |  | 100 |
Shareholders funds |  | 2,225 |

For the period ending
30 September 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
7 October 2025
, and are signed on behalf of the board by:

Mr M Webster
Director

Company registration number:
15873450
Melbourne Metals Holdings Limited
Notes to the Financial Statements
Period ended
30 September 2024

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Castle Lane Industrial Estate
,
Melbourne
,
Derbyshire
,
DE73 8JB
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. The director has considered available cash resources over the next 12 months, and he feels that the company is in a position to meet its liabilities as and when they fall due for a period of at least 12 months from the signing of these accounts.

## Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the period was
1
.

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 3 August 2024 | - |
Additions | 2,125 |
At 30 September 2024 | 2,125 |
Impairment |  |
At 3 August 2024 and 30 September 2024 | - |
Carrying amount |  |
At 30 September 2024 | 2,125 |

## 6 Related party transactions

On 14 August 2024, Melbourne Metals Holdings Limited became the holding company of Melbourne Metals Limited through a share-for-share exchange. The transaction formed part of a group reorganisation, whereby the shareholders of Melbourne Metals Holdings Limited exchanged their shares on a one-for-one basis for shares in Melbourne Metals Holdings Limited.
Investments in subsidiaries are stated at cost less any provision for impairment. No consolidation has been prepared, as the company qualifies for the exemption from preparing group accounts under section 399 of the Companies Act 2006 and FRS 102 Section 1A.
As part of the share-for-share exchange, Melbourne Metals Holdings Limited issued 2,125 ordinary shares of £1 nominal value each to the former shareholders of Melbourne Metals Limited. These shares were issued fully paid in exchange for the entire issued share capital of Melbourne Metals Limited.
The share-for-share exchange with Melbourne Metals Limited was a transaction with a related party, as defined in FRS 102. The transaction involved the acquisition of 100% of the shares of Melbourne Metals Limited in exchange for newly issued shares in the company. No other related party transactions occurred during the period which require disclosure.
Following the transaction, Melbourne Metals Limited became a wholly owned subsidiary of Melbourne Metals Holdings Limited.

## 7 Controlling party

The company is under the control of the director Mr M Webster, by virtue of his majority shareholding.