Acorah Software Products - Accounts Production 19.2.450 false true true false 2 December 2024 31 December 2025 31 December 2025 16111697 Greanco Limited Mr Thomas Greaney Mrs Daisy Greaney Greanco Limited Unit 3, Elstree Way, Borehamwood, WD6 1JD true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16111697 2024-12-01 16111697 2025-12-31 16111697 2024-12-02 2025-12-31 16111697 frs-core:CurrentFinancialInstruments 2025-12-31 16111697 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-02 2025-12-31 16111697 frs-core:OtherResidualIntangibleAssets 2025-12-31 16111697 frs-core:OtherResidualIntangibleAssets 2024-12-02 2025-12-31 16111697 frs-core:OtherResidualIntangibleAssets 2024-12-01 16111697 frs-core:PlantMachinery 2025-12-31 16111697 frs-core:PlantMachinery 2024-12-02 2025-12-31 16111697 frs-core:PlantMachinery 2024-12-01 16111697 frs-core:ShareCapital 2025-12-31 16111697 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16111697 frs-bus:PrivateLimitedCompanyLtd 2024-12-02 2025-12-31 16111697 frs-bus:FilletedAccounts 2024-12-02 2025-12-31 16111697 frs-bus:SmallEntities 2024-12-02 2025-12-31 16111697 frs-bus:AuditExempt-NoAccountantsReport 2024-12-02 2025-12-31 16111697 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-02 2025-12-31 16111697 1 2024-12-02 2025-12-31 16111697 frs-core:CostValuation 2024-12-01 16111697 frs-core:AdditionsToInvestments 2025-12-31 16111697 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 16111697 frs-core:CostValuation 2025-12-31 16111697 frs-core:ProvisionsForImpairmentInvestments 2024-12-01 16111697 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 16111697 frs-core:ListedExchangeTraded 2025-12-31 16111697 frs-core:ListedExchangeTraded 2024-12-01 16111697 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-12-01 16111697 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-12-31 16111697 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2025-12-31 16111697 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-12-31 16111697 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-12-01 16111697 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-12-31 16111697 frs-bus:Director1 2024-12-02 2025-12-31 16111697 frs-bus:Director1 2024-12-01 16111697 frs-bus:Director1 2025-12-31 16111697 frs-bus:Director2 2024-12-02 2025-12-31 16111697 frs-bus:Director3 2024-12-02 2025-12-31 16111697 frs-bus:Director3 2024-12-01 16111697 frs-bus:Director3 2025-12-31 16111697 frs-countries:EnglandWales 2024-12-02 2025-12-31
Registered number: 16111697
Melo Investments Ltd
Unaudited Financial Statements
For the Period 2 December 2024 to 31 December 2025
PJM Accountancy
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 16111697
31 December 2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 1,000
Tangible Assets 5 925
Investments 6 164,020
165,945
CURRENT ASSETS
Debtors 7 154,081
Cash at bank and in hand 239,087
393,168
Creditors: Amounts Falling Due Within One Year 8 (565,969 )
NET CURRENT ASSETS (LIABILITIES) (172,801 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,856 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,256 )
NET LIABILITIES (9,112 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (9,212 )
SHAREHOLDERS' FUNDS (9,112)
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For the period ending 31 December 2025 the company was entitled to exemption from audit 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 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
Mr Thomas Greaney
Director
10 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Melo Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16111697 . The registered office is 85 First Floor, Great Portland Street, London, W1W 7LT.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.  The company is fully supported by its parent undertaking.
2.3. 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 fixed asset investments and intangible assets.  Dividend revenue is recognised on the ex-dividend date or when the legal right to payment is securely established.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are investments in BitCoin and are marked to market at the end of the accounting period.   These assets are not amortised.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.6. Financial Instruments
Market value adjustments on investment platforms are made on a regular basis including at the end of each accounting period.   These changes are excluded from turnover and instead recognsed as fair value adjustments lower down the profit and loss account.  Platform fees are included as operational costs not revenue deductions.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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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2.8. 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 period, 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 paid directors, during the period was: 1
1
4. Intangible Assets
Other
£
Cost
As at 2 December 2024 -
Additions 1,000
As at 31 December 2025 1,000
Net Book Value
As at 31 December 2025 1,000
As at 2 December 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 2 December 2024 -
Additions 949
As at 31 December 2025 949
Depreciation
As at 2 December 2024 -
Provided during the period 24
As at 31 December 2025 24
Net Book Value
As at 31 December 2025 925
As at 2 December 2024 -
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6. Investments
Subsidiaries Listed Total
£ £ £
Cost or Valuation
As at 2 December 2024 - - -
Additions 1 152,000 152,001
Revaluations - 12,019 12,019
As at 31 December 2025 1 164,019 164,020
Provision
As at 2 December 2024 - - -
As at 31 December 2025 - - -
Net Book Value
As at 31 December 2025 1 164,019 164,020
As at 2 December 2024 - - -
The listed investments are comprised of the company's portlio in a third party investment platform.
7. Debtors
31 December 2025
£
Due within one year
Amounts owed by group undertakings 1,999
Other debtors 152,082
154,081
8. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Trade creditors 56
Amounts owed to group undertakings 564,800
Other creditors 920
Taxation and social security 193
565,969
9. Share Capital
31 December 2025
£
Allotted, Called up and fully paid 100
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 2 December 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Thomas Greaney - 211,384 136,093 - 75,291
Mrs Daisy Greaney - 211,383 136,092 - 75,291
The above loans are unsecured and repayable on demand.  Interest was charged at 3.75% calculated on a daily basis.  The loans were in credit up until 24 July 2025.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Greanco Limited . Greanco Limited was incorporated in Egland and Wales. The ultimate controlling party is Greanco Limited who controls 100% of the shares of Melo Investments Ltd .  Following the issue of 1 A Ordinary share in March 2026 the controlling party's shareholding reduced to 99%.
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