Mello Events Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09183654

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		-		100,000

			-		100,000
CURRENT ASSETS
Debtors	5	4,942		513,496
Cash at bank and in hand		747,533		101,411

		752,475		614,907
Creditors: Amounts Falling Due Within One Year	6	(45,836 )		(26,528 )

NET CURRENT ASSETS (LIABILITIES)			706,639		588,379

TOTAL ASSETS LESS CURRENT LIABILITIES			706,639		688,379

NET ASSETS			706,639		688,379

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			706,539		688,279

SHAREHOLDERS' FUNDS			706,639		688,379

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Mello Events Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

D Stredder

Director

28 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Mello Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09183654 . The registered office is 5 Whitecroft Way, Beckenham, Kent, BR3 3AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Mello Events Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.3. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	100,000

As at 31 August 2025	100,000

Provision
As at 1 September 2024	-
Impairment losses	100,000

As at 31 August 2025	100,000

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	100,000

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,220	-
Other debtors	722	513,496

	4,942	513,496

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Mello Events Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	182	-
Other creditors	21,081	1,725
Taxation and social security	24,573	24,803

	45,836	26,528

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr David Stredder	500,008	-	500,008	-	-

The above loan is unsecured, interest is charged at the HMRC official rate and repayable on demand.

The loan was fully repaid on 28 May 2025.

9. Transition to FRS 102

The company transitioned from FRS 105 to FRS 102 Section 1A during the year. The transition date was 1 September 2023. No adjustments were required on transition, and there is no impact on reported profit or equity. The change has resulted only in enhanced disclosures.

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