REGISTERED NUMBER: 07638864 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

John Melia Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M Burton

REGISTERED OFFICE:

Unit A 11

New Smithfield Market

Whitworth Street

Manchester

Greater Manchester

M11 2WJ

REGISTERED NUMBER:

07638864 (England and Wales)

ACCOUNTANTS:

Guthrie Accountancy Services Ltd

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

FIXED ASSETS

Intangible assets

4

-

15,170

Tangible assets

5

38,098

31,968

38,098

47,138

CURRENT ASSETS

Stocks

11,766

11,295

Debtors

6

326,309

310,119

Cash at bank

114,761

83,883

452,836

405,297

CREDITORS

Amounts falling due within one year

7

173,411

173,762

NET CURRENT ASSETS

279,425

231,535

TOTAL ASSETS LESS CURRENT LIABILITIES

317,523

278,673

CREDITORS

Amounts falling due after more than one year

8

(3,302

)

-

PROVISIONS FOR LIABILITIES

(9,524

)

(7,994

)

NET ASSETS

304,697

270,679

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

304,497

270,479

SHAREHOLDERS' FUNDS

304,697

270,679

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.

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

The financial statements were approved by the director and authorised for issue on 31 May 2025 and were signed by:

J M Burton - Director

1.	STATUTORY INFORMATION

John Melia 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, 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

-

25% on reducing balance

Stocks

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

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.

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 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

201,880

AMORTISATION

At 1 April 2024

186,710

Charge for year

15,170

At 31 March 2025

201,880

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

15,170

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

152,851

Additions

15,798

At 31 March 2025

168,649

DEPRECIATION

At 1 April 2024

120,883

Charge for year

9,668

At 31 March 2025

130,551

NET BOOK VALUE

At 31 March 2025

38,098

At 31 March 2024

31,968

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

149,464

156,329

Amounts owed by group undertakings

142,000

127,000

Other debtors

34,845

26,790

326,309

310,119

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

548

1,077

Hire purchase contracts

4,452

-

Trade creditors

151,782

143,722

Taxation and social security

9,479

23,934

Other creditors

7,150

5,029

173,411

173,762

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

3,302

-