Meliora Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11101022 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MELIORA INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Muharremoglu

SECRETARY:

REGISTERED OFFICE:

First Floor Office

34 Great Queen Street

London

WC2B 5AA

REGISTERED NUMBER:

11101022 (England and Wales)

ACCOUNTANTS:

NYO Chartered Accountants and Registered Auditors

First Floor Office

34 Great Queen Street

London

WC2B 5AA

FIXED ASSETS

Intangible assets

4

3,333

5,000

Investments

5

2,266,558

2,269,891

2,271,558

CURRENT ASSETS

Cash at bank

362,637

790,737

CREDITORS

Amounts falling due within one year

6

934,493

814,493

NET CURRENT LIABILITIES

(571,856

)

(23,756

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,698,035

2,247,802

CREDITORS

Amounts falling due after more than one year

7

45,122

580,122

NET ASSETS

1,652,913

1,667,680

CAPITAL AND RESERVES

Called up share capital

8

100,000

Retained earnings

1,552,913

1,567,680

SHAREHOLDERS' FUNDS

1,652,913

1,667,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 24 December 2025 and were signed by:

Mr M Muharremoglu - Director

1.	STATUTORY INFORMATION

Meliora Investments Ltd 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

INVESTMENTS IN ASSOCIATES

Investments in associate undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

10,000

AMORTISATION

At 1 January 2024

5,000

Charge for year

1,667

At 31 December 2024

6,667

NET BOOK VALUE

At 31 December 2024

3,333

At 31 December 2023

5,000

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 January 2024

and 31 December 2024

2,266,558

NET BOOK VALUE

At 31 December 2024

2,266,558

At 31 December 2023

2,266,558

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Amounts owed to associates

933,293

813,293

Other creditors

1,200

934,493

814,493

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Other creditors

45,122

580,122

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

100,000

Ordinary

1

100,000