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Registered number: 01799773 MELLHAM LIMITED Financial statements Information for filing with the registrar For the Year Ended 30 June 2025
MELLHAM LIMITED Registered number: 01799773 Balance Sheet As at 30 June 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 625,000 |  | 625,000
Investment property | 5 |  | 1,100,000 |  | 1,000,000
|  |  | 1,725,000 |  | 1,625,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,763,711 |  | 2,700,687 |
Cash at bank and in hand |  | 2,520 |  | 10,536 |
|  | 2,766,231 |  | 2,711,223 |
Creditors: amounts falling due within one year | 7 | (131,346) |  | (133,462) |
Net current assets |  |  | 2,634,885 |  | 2,577,761
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (26,776) |  | -
Net assets |  |  | 4,333,109 |  | 4,202,761
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 4,333,009 |  | 4,202,661
|  |  | 4,333,109 |  | 4,202,761
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
K Drazdzewska
Director
Date: 1 April 2026
The notes on pages 2 to 7 form part of these financial statements. Page 1
MELLHAM LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
1. | General information
Mellham Limited is a private company limited by shares and incorporated in England and Wales, United Kingdom. The company registered number is 01799773 and its registered head office is located at Environment House, 1 St. Marks Street, Nottingham, NG3 1DE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in Sterling which is the functional currency of the company and are rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amont of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting date can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Turnover comprises rents receivable which are recognised based on the lease term.
| 2.3 | Going concern
The financial statements are prepared on a going concern basis. In forming this judgement the directors have considered the net assets of the Company and forecast trading which cover the foreseeable future and in particular, the period of twelve months from the signing date of the financial statements.
| 2.4 | Investment property
Investment property is carried at fair value. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings. Page 2
MELLHAM LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 3
MELLHAM LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil)
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 July 2024 | 625,000
| At 30 June 2025 | 625,000
| Net book value |
| At 30 June 2025 | 625,000
| At 30 June 2024 | 625,000
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Autoforge Limited | Environment House, 1 St. Marks Street, Nottingham, NG3 1DE | Ordinary | 100%
| Mellham US Inc | 103 Foulk Road, #202 Wilmington, DE 19803, USA | Ordinary | 100%
Page 4
MELLHAM LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 1,000,000
| Surplus on revaluation | 100,000
| At 30 June 2025 | 1,100,000
The freehold investment properties are held at the management's estimate of open market value and taking into account current rental yields.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,000,000 | 1,000,000
| Accumulated depreciation and impairments | - | -
|  | 1,000,000 | 1,000,000
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 16,650 | 50
| Amounts owed by related undertakings | 2,745,894 | 2,700,637
| Prepayments and accrued income | 1,167 | -
|  | 2,763,711 | 2,700,687
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,830 | 8,697
| Amounts owed to related undertakings | 123,506 | 118,414
| Accruals and deferred income | 6,010 | 6,351
|  | 131,346 | 133,462
Page 5
MELLHAM LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares shares of £1.00 each | 100 | 100
9. | Related party transactions
| The Company has taken advantage of the exemptions available under FRS 102 Section 33 from disclosing transactions with other members of the group, where all subsidiaries are wholly owned.
| As at 30 June 2025, Mellham Limited was owed the following gross amounts by related parties.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Melham Group Limited | 340,400 | 340,400
| Ancefin Limited | 965,622 | 965,622
| Purico Limited | 3,289,729 | 3,292,904
| Melham US Inc. | 2,022,517 | 2,022,517
| Ancefin Property Management Limited | - | 32,101
| Conder Structures Limited | 811 | 811
| Donlow Fininvest Limited | 80,500 | -
|  | 6,699,579 | 6,654,355
| Amounts provided in respect of the above:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Ancefin Limited | 965,622 | 965,622
| Purico Limited | 965,546 | 965,546
| Melham US Inc. | 2,022,517 | 2,022,517
|  | 3,953,685 | 3,953,685
| Amounts due from related undertakings are unsecured, interest free and repayable on demand. At the balance sheet date the company owed £118,414 (2024: £118,414) to Netherton Building and Construction Company Limited and £5,092 (2024: £Nil) to Ancefin Property Management Limited. During the year the company made purchases of £6,362 (2024: £2,398) from Ancefin Property Management Limited and were recharged costs of £3,142 (2024: £2,661) from Purico Limited. The company also received commissions of £1,628 (2024: £nil) from Donlow Fininvest Limited. Amounts of £Nil (2024: £41) due from Purico Limited were written off during the year.
Page 6
MELLHAM LIMITED Notes to the Financial Statements For the Year Ended 30 June 2025
10. | Controlling party
The Company is controlled by Creditoffer Limited. The ultimate controlling party is Mr N R Puri.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 1 April 2026 by James Bagley (Senior Statutory Auditor) on behalf of PKF Smith Cooper Audit Limited.
Page 7