REGISTERED NUMBER: 06242770 (England and Wales)

MELIN ENERGY CONSULTANTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Best

M Best

SECRETARY:

J R Best

REGISTERED OFFICE:

Unit 14 Axis Court

Mallard Way

Swansea

SA7 0AJ

REGISTERED NUMBER:

06242770 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

172,927

167,520

CURRENT ASSETS

Debtors

5

295,809

347,972

Cash at bank and in hand

6,386

32,019

302,195

379,991

CREDITORS

Amounts falling due within one year

6

151,335

129,633

NET CURRENT ASSETS

150,860

250,358

TOTAL ASSETS LESS CURRENT LIABILITIES

323,787

417,878

CREDITORS

Amounts falling due after more than one year

7

(36,759

)

(90,788

)

PROVISIONS FOR LIABILITIES

(19,598

)

(20,970

)

NET ASSETS

267,430

306,120

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

267,330

306,020

SHAREHOLDERS' FUNDS

267,430

306,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th November 2025 and were signed on its behalf by:

M Best - Director

1.	STATUTORY INFORMATION

Melin Energy Consultants 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st May 2024

65,913

64,625

21,153

Additions

14,719

-

11,628

At 30th April 2025

80,632

64,625

32,781

DEPRECIATION

At 1st May 2024

17,398

55,332

6,790

Charge for year

1,318

1,858

3,850

At 30th April 2025

18,716

57,190

10,640

NET BOOK VALUE

At 30th April 2025

61,916

7,435

22,141

At 30th April 2024

48,515

9,293

14,363

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st May 2024

149,038

20,982

321,711

Additions

-

13,155

39,502

At 30th April 2025

149,038

34,137

361,213

DEPRECIATION

At 1st May 2024

59,910

14,761

154,191

Charge for year

22,282

4,787

34,095

At 30th April 2025

82,192

19,548

188,286

NET BOOK VALUE

At 30th April 2025

66,846

14,589

172,927

At 30th April 2024

89,128

6,221

167,520

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st May 2024

and 30th April 2025

120,699

DEPRECIATION

At 1st May 2024

34,553

Charge for year

21,536

At 30th April 2025

56,089

NET BOOK VALUE

At 30th April 2025

64,610

At 30th April 2024

86,146

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

129,581

142,204

Other debtors

50,694

54,247

Directors' current accounts

110,538

143,756

Prepayments and accrued income

4,996

7,765

295,809

347,972

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,248

9,541

Hire purchase contracts

42,787

13,153

Trade creditors

15,135

15,925

Corporation Tax

20,331

16,841

Social security and other taxes

4,132

9,829

VAT

43,069

47,007

Credit card

6,012

3,488

Pension control account

1,361

928

Accruals and deferred income

8,260

12,921

151,335

129,633

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - more than 1 year

4,506

15,749

Hire purchase contracts

32,253

75,039

36,759

90,788

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

80

Ordinary A

£1

80

80

20

Ordinary B

£1

20

20

100

100

9.	RELATED PARTY DISCLOSURES

At the year end the directors J R and M Best owed the company £110,538 (2024 - £143,757).