Melek Limited - Filleted accounts

Registered number

03749574

Melek Limited

Filleted Accounts

31 July 2025

Melek Limited
Registered number:		03749574
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			500,000

Current assets
Debtors	4	253,465			6,969
Cash at bank and in hand		122,907			6,105
		376,372			13,074

Creditors: amounts falling due within one year	5	(47,743)			(5,395)

Net current assets			328,629			7,679

Total assets less current liabilities			328,629			507,679

Creditors: amounts falling due after more than one year	6		(140,926)			(264,072)

Provisions for liabilities			-			(60,034)


Net assets			187,703			183,573

Capital and reserves
Called up share capital			950			950
Revaluation reserve	7		-			266,570
Profit and loss account			186,753			(83,947)

Shareholders' funds			187,703			183,573

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S J Batchelor
Director
Approved by the board on 14 October 2025

Melek Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	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).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Investment Properties
	The investment properties are shown at their fair value as estimated by the directors. Any movements in fair value are recognised in arriving at the profit before tax. Deferred tax is provided on these movements.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 August 2024			500,000
	Disposals			(500,000)
	At 31 July 2025			-

	Depreciation
	At 31 July 2025			-

	Net book value
	At 31 July 2025			-
	At 31 July 2024			500,000


	Freehold land and buildings:	2025		2024
£			£
	Historical cost	-		184,030
	Cumulative depreciation based on historical cost	-		-
		-		184,030


4	Debtors	2025		2024
£			£

	Trade debtors	-		2,147
	Other debtors	253,465		4,822
		253,465		6,969


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	1,056		1,056
	Taxation and social security costs	45,675		2,575
	Other creditors	1,012		1,764
		47,743		5,395


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Other creditors	140,926		264,072


7	Revaluation reserve	2025		2024
£			£

	At 1 August 2024	266,570		266,570
	Loss on revaluation of land and buildings	(266,570)		-

	At 31 July 2025	-		266,570


8	Other information

	Melek Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brewery House, High Street
	Twyford
	Winchester
	SO21 1RG