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2024-05-31 14133713 dpl:GroupUndertakings 2023-06-01 2024-05-31 14133713 dpl:ParticipatingInterests 2023-06-01 2024-05-31 14133713 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 14133713 core:ListedExchangeTraded 2023-06-01 2024-05-31 14133713 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 14133713 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 14133713 core:NetGoodwill 2025-05-31 14133713 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 14133713 core:LandBuildings 2025-05-31 14133713 core:PlantMachinery 2025-05-31 14133713 core:Vehicles 2025-05-31 14133713 core:FurnitureFittings 2025-05-31 14133713 core:OfficeEquipment 2025-05-31 14133713 core:AfterOneYear 2025-05-31 14133713 core:WithinOneYear 2025-05-31 14133713 core:ListedExchangeTraded 2025-05-31 14133713 core:UnlistedNon-exchangeTraded 2025-05-31 14133713 core:ShareCapital 2025-05-31 14133713 core:SharePremium 2025-05-31 14133713 core:RevaluationReserve 2025-05-31 14133713 core:OtherReservesSubtotal 2025-05-31 14133713 core:RetainedEarningsAccumulatedLosses 2025-05-31 14133713 core:NetGoodwill 2024-05-31 14133713 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 14133713 core:LandBuildings 2024-05-31 14133713 core:PlantMachinery 2024-05-31 14133713 core:Vehicles 2024-05-31 14133713 core:FurnitureFittings 2024-05-31 14133713 core:OfficeEquipment 2024-05-31 14133713 core:AfterOneYear 2024-05-31 14133713 core:WithinOneYear 2024-05-31 14133713 core:ListedExchangeTraded 2024-05-31 14133713 core:UnlistedNon-exchangeTraded 2024-05-31 14133713 core:ShareCapital 2024-05-31 14133713 core:SharePremium 2024-05-31 14133713 core:RevaluationReserve 2024-05-31 14133713 core:OtherReservesSubtotal 2024-05-31 14133713 core:RetainedEarningsAccumulatedLosses 2024-05-31 14133713 core:NetGoodwill 2023-05-31 14133713 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 14133713 core:LandBuildings 2023-05-31 14133713 core:PlantMachinery 2023-05-31 14133713 core:Vehicles 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Melerak Ltd

Registered Number
14133713
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

Melerak Ltd
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | L D Cocking
| M L Fearn

Registered Address | Plotwood Thorney Road
| Wigsley
| Newark
| NG23 7ER

Registered Number | 14133713 (England and Wales)

Melerak Ltd
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 185,497 |  |  |  | 179,122 |  |
Cash at bank and on hand |  | 220 |  |  |  | 1,463 |  |
|  | 185,717 |  |  |  | 180,585 |  |
Creditors amounts falling due within one year | 4 | (634) |  |  |  | (1,252) |  |
Net current assets (liabilities) |  |  |  | 185,083 |  |  |  | 179,333
Total assets less current liabilities |  |  |  | 185,083 |  |  |  | 179,333
Creditors amounts falling due after one year | 5 |  |  | (187,794) |  |  |  | (180,974)
Net assets |  |  |  | (2,711) |  |  |  | (1,641)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (2,713) |  |  |  | (1,643)
Shareholders' funds |  |  |  | (2,711) |  |  |  | (1,641)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 January 2026, and are signed on its behalf by:
L D Cocking Director Registered Company No. 14133713

Melerak Ltd
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 185,497 |  | 179,122
| Total | 185,497 |  | 179,122

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 618
| Accrued liabilities and deferred income | 634 |  | 634
| Total | 634 |  | 1,252

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 187,794 |  | 180,974
| Total | 187,794 |  | 180,974

6. | Related party transactions
--- | ---
| A loan account exists between this company and CC Contractors (Holdings) Limited, a company one of whose directors is L D Cocking. At the balance sheet date the amount owed to CC Contractors (Holdings) Limited was £115,975 (2024 - £115,975). A loan account exists between this company and Fearn Plant Limited, a company one of whose whose directors is M L Fearn. At the balance sheet date the amount owed to Fearn Plant Limited was £71,819 (2024 - £64,999).