| Melon Pharma Limited |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract, which is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 5 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 October 2024 |
12,635 |
|
Additions |
2,225 |
|
At 30 September 2025 |
14,860 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
9,665 |
|
Charge for the year |
1,315 |
|
At 30 September 2025 |
10,980 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
3,880 |
|
At 30 September 2024 |
2,970 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
712 |
|
1,668 |
|
Other debtors |
2,642 |
|
- |
|
|
|
|
|
|
3,354 |
|
1,668 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
1,385 |
|
3,129 |
|
Other creditors |
9,082 |
|
5,503 |
|
|
|
|
|
|
10,467 |
|
8,632 |
|
|
|
|
|
|
|
|
|
|
Included in creditors is £5,937 (2024:£2,658) owing to the director. The loan is interest-free and there is no fixed date of repayment. The director has confirmed that the loan will only be repaid as and when cash flow permits. |
|
|
|
| 6 |
Controlling party |
|
|
The company is controlled by Mr Clarke and Ms Evans who own the entire share capital of the company. |
|
|
| 7 |
Other information |
|
|
Melon Pharma Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
30 Cambridge Road, |
|
Hampton, |
|
England, |
|
TW12 2JL |