Company No: 13998518 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Debtors	4	51,458		65,679
Cash at bank and in hand		1		1
		51,459		65,680
Creditors: amounts falling due within one year	5	( 3,857)		( 19,624)
Net current assets		47,602		46,056
Total assets less current liabilities		47,602		46,056
Net assets		47,602		46,056
Capital and reserves
Called-up share capital		100		100
Profit and loss account		47,502		45,956
Total shareholders' funds		47,602		46,056

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Meller Speakman (Infrastructure) Limited (registered number: 13998518) were approved and authorised for issue by the Board of Directors on 24 October 2025. They were signed on its behalf by:

Mr P R Wain Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Meller Speakman (Infrastructure) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Aus Bore House 19-25 Manchester Road, Wilmslow, SK9 1BQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion, costs incurred and costs to complete which can be reliably estimated. The stage of completion is calculated by comparing costs incurred as a proportion of total expected costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are considered recoverable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts 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 financial year in which the estimate is revised if the revision affects only that financial year, or in the financial year of the revision and future financial years if the revision affects both current and future financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		7

4. Debtors

	2025		2024
	£		£
Trade debtors	0		62,174
Amounts owed by Group undertakings	47,953		0
Other debtors	3,505		3,505
	51,458		65,679

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	2,239		3,648
Taxation and social security	618		13,876
Other creditors	1,000		2,100
	3,857		19,624

6. Ultimate controlling party

The company is controlled by Meller Speakman Holdings Limited, which is registered in the United Kingdom, and holds a majority shareholding.