REGISTERED NUMBER: 10470417 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Messly Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C H J Kurwie

T Matsuoka

A Tomaru

REGISTERED OFFICE:

128 City Road

London

United Kingdom

EC1V 2NX

REGISTERED NUMBER:

10470417 (England and Wales)

SENIOR STATUTORY AUDITOR:

Andrew Wilkinson FCA

AUDITORS:

Malcolm Jones & Co Limited

Statutory Auditors

Accountants and Business Advisers

West Hill House

Allerton Hill

Chapel Allerton

Leeds

West Yorkshire

LS7 3QB

FIXED ASSETS

Tangible assets

4

5,479

6,143

CURRENT ASSETS

Debtors

5

130,771

188,585

Cash at bank

762,270

591,556

893,041

780,141

CREDITORS

Amounts falling due within one year

6

112,047

113,914

NET CURRENT ASSETS

780,994

666,227

TOTAL ASSETS LESS CURRENT LIABILITIES

786,473

672,370

CAPITAL AND RESERVES

Called up share capital

218

211

Share premium

1,834,777

1,834,777

Retained earnings

(1,048,522

)

(1,162,618

)

786,473

672,370

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

A Tomaru - Director

1.	STATUTORY INFORMATION

Messly 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 comprises the value of services supplied, excluding value added tax. As these services are provided over a specific period of time, turnover is recognised on a straight-line basis over the period of each individual contract.

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 etc

-

33.3% Straight line

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies relating to overseas branches are translated into sterling at the average exchange rate over the period in question, apart from intra-group transactions which are translated at the exchange rate ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

13,251

Additions

1,407

At 31 December 2024

14,658

DEPRECIATION

At 1 January 2024

7,108

Charge for year

2,071

At 31 December 2024

9,179

NET BOOK VALUE

At 31 December 2024

5,479

At 31 December 2023

6,143

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

70,822

120,398

Other debtors

59,949

68,187

130,771

188,585

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

7,127

1,088

Amounts owed to group undertakings

1,501

74

Taxation and social security

61,452

81,377

Other creditors

41,967

31,375

112,047

113,914

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Wilkinson FCA (Senior Statutory Auditor)

for and on behalf of Malcolm Jones & Co Limited

8.	RELATED PARTY DISCLOSURES

100% of the company's share capital is held by M3 Medical Holdings Limited, making this a related party.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M3 Inc (incorporated in Japan).

The group prepares consolidated financial statements into which these accounts are consolidated. Those financial statements may be obtained from M3 Inc, Akasaka Intercity 10th Floor, 1-11-44 Akasaka, Minato-ku, Tokyo 107-0052, Japan.