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REGISTERED NUMBER: 05919315 (England and Wales)

MELUBA LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| MELUBA LIMITED (REGISTERED NUMBER: 05919315) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| MELUBA LIMITED (REGISTERED NUMBER: 05919315) |

ABRIDGED BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 6,400 |  | 1,353 |  |

Tangible assets | 5 | 17,373 |  | 13,256 |  |

23,773 |  | 14,609 |  |

CURRENT ASSETS

Stocks | 23,855 |  | 21,554 |  |

Debtors | 27,677 |  | 25,501 |  |

Investments | 27,261 |  | 25,662 |  |

Prepayments and accrued income | 2,513 |  | 188 |  |

Cash at bank | 10,201 |  | 37,786 |  |

91,507 |  | 110,691 |  |

CREDITORS

Amounts falling due within one year | 43,475 |  | 40,728 |  |

NET CURRENT ASSETS | 48,032 |  | 69,963 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 71,805 |  | 84,572 |  |

CREDITORS

Amounts falling due after more than one year | (1,840 | ) | (9,143 | ) |

PROVISIONS FOR LIABILITIES | (3,634 | ) | (2,694 | ) |

ACCRUALS AND DEFERRED INCOME | (2,192 | ) | (2,045 | ) |

NET ASSETS | 64,139 |  | 70,690 |  |

| MELUBA LIMITED (REGISTERED NUMBER: 05919315) |

ABRIDGED BALANCE SHEET - continued

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 64,138 |  | 70,689 |  |

SHAREHOLDERS' FUNDS | 64,139 |  | 70,690 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 16 October 2025 and were signed by:

M Reddan - Director

| MELUBA LIMITED (REGISTERED NUMBER: 05919315) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Meluba Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 05919315

| Registered office: | 3 Weekley Wood Close

| Kettering

| Northamptonshire

| NN14 1UQ

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 represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website is being amortised evenly over its estimated useful life of three years.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

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

| Debtors and creditors

| Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

| Any losses arising from impairment are recognised in the profit and loss account.

| MELUBA LIMITED (REGISTERED NUMBER: 05919315) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 25,977 |  |

| Additions | 9,600 |  |

| At 31 March 2025 | 35,577 |  |

| AMORTISATION

| At 1 April 2024 | 24,624 |  |

| Amortisation for year | 4,553 |  |

| At 31 March 2025 | 29,177 |  |

| NET BOOK VALUE

| At 31 March 2025 | 6,400 |  |

| At 31 March 2024 | 1,353 |  |

| MELUBA LIMITED (REGISTERED NUMBER: 05919315) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 49,883 |  |

| Additions | 9,689 |  |

| At 31 March 2025 | 59,572 |  |

| DEPRECIATION

| At 1 April 2024 | 36,627 |  |

| Charge for year | 5,572 |  |

| At 31 March 2025 | 42,199 |  |

| NET BOOK VALUE

| At 31 March 2025 | 17,373 |  |

| At 31 March 2024 | 13,256 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 2,155 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

8. | OTHER FINANCIAL COMMITMENTS

| Total commitments not included in the balance sheet |  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Operating leases |  | 21,180 |  | 2,250 |  |