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REGISTERED NUMBER: OC351974 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MELINEK FINE LLP

| MELINEK FINE LLP (REGISTERED NUMBER: OC351974) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MELINEK FINE LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DESIGNATED MEMBERS: | D B Fine

| A Y Melinek

| REGISTERED OFFICE: | First Floor, Winston House

| 349 Regents Park Road

| London

| N3 1DH

| REGISTERED NUMBER: | OC351974 (England and Wales)

| ACCOUNTANTS: | Melinek Fine LLP

| Chartered Accountants

| First Floor, Winston House

| 349 Regents Park Road

| London

| N3 1DH

| MELINEK FINE LLP (REGISTERED NUMBER: OC351974) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 163,422 |  | 173,424 |  |

Tangible assets | 5 | 73,203 |  | 92,357 |  |

236,625 |  | 265,781 |  |

CURRENT ASSETS

Stocks | 699,300 |  | 589,042 |  |

Debtors | 6 | 943,506 |  | 1,025,453 |  |

Cash at bank | 3,999 |  | 30,489 |  |

1,646,805 |  | 1,644,984 |  |

CREDITORS

Amounts falling due within one year | 7 | 612,419 |  | 656,128 |  |

NET CURRENT ASSETS | 1,034,386 |  | 988,856 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,271,011 |  | 1,254,637 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 494,843 |  | 512,223 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 776,168 |  | 742,414 |  |

| MELINEK FINE LLP (REGISTERED NUMBER: OC351974) |

BALANCE SHEET - continued

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 722,214 |  | 688,460 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 53,954 |  | 53,954 |  |

776,168 |  | 742,414 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 722,214 |  | 688,460 |  |

Members' other interests | 53,954 |  | 53,954 |  |

Amounts due from members | 6 | (27,483 | ) | (10,388 | ) |

748,685 |  | 732,026 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 December 2025 and were signed by:

A Y Melinek - Designated member

D B Fine - Designated member

| MELINEK FINE LLP (REGISTERED NUMBER: OC351974) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Melinek Fine Llp is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents net invoiced services, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

| 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.

| 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% on cost and 25% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset or settle the liability simultaneously.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 40 (2024 - 38 ) .

| MELINEK FINE LLP (REGISTERED NUMBER: OC351974) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024 | 313,687 |  |

| Additions | 8,156 |  |

| At 31 March 2025 | 321,843 |  |

| AMORTISATION

| At 1 April 2024 | 140,263 |  |

| Charge for year | 18,158 |  |

| At 31 March 2025 | 158,421 |  |

| NET BOOK VALUE

| At 31 March 2025 | 163,422 |  |

| At 31 March 2024 | 173,424 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 365,580 |  |

| Additions | 11,152 |  |

| At 31 March 2025 | 376,732 |  |

| DEPRECIATION

| At 1 April 2024 | 273,223 |  |

| Charge for year | 30,306 |  |

| At 31 March 2025 | 303,529 |  |

| NET BOOK VALUE

| At 31 March 2025 | 73,203 |  |

| At 31 March 2024 | 92,357 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 887,178 |  | 963,171 |  |

| Other debtors | 56,328 |  | 62,282 |  |

943,506 |  | 1,025,453 |  |

| MELINEK FINE LLP (REGISTERED NUMBER: OC351974) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 131,447 |  | 220,779 |  |

| Trade creditors | 148,213 |  | 183,182 |  |

| Taxation and social security | 305,416 |  | 250,267 |  |

| Other creditors | 27,343 |  | 1,900 |  |

612,419 |  | 656,128 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 494,843 |  | 512,223 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2025 | 2024 |

£ | £ |

| Amounts owed to members in respect of profits | 722,214 |  | 688,460 |  |

| Falling due within one year | 722,214 |  | 688,460 |  |

| In the event of a winding up the amounts included in '' Loans and other debts due to members'' will rank equally with unsecured creditors.