REGISTERED NUMBER: 04986997 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MELISSA ELECTRICAL DISTRIBUTORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Timothy Ralph Garlinge

REGISTERED OFFICE:

58 Stanstead Road

Hoddesdon

Hertfordshire

EN11 0RL

REGISTERED NUMBER:

04986997 (England and Wales)

ACCOUNTANTS:

SRG Newmans Limited

Five Ways

57-59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,580

34,496

36,580

34,496

CURRENT ASSETS

Stocks

119,224

86,718

Debtors

6

252,619

313,851

Cash at bank

32,670

78,172

404,513

478,741

CREDITORS

Amounts falling due within one year

7

123,941

193,338

NET CURRENT ASSETS

280,572

285,403

TOTAL ASSETS LESS CURRENT LIABILITIES

317,152

319,899

CREDITORS

Amounts falling due after more than one year

8

-

7,805

NET ASSETS

317,152

312,094

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

317,052

311,994

SHAREHOLDERS' FUNDS

317,152

312,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 March 2026 and were signed by:

Mr Timothy Ralph Garlinge - Director

1.	STATUTORY INFORMATION

Melissa Electrical Distributors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

64,755

Disposals

(64,755

)

At 30 September 2025

-

AMORTISATION

At 1 October 2024

64,755

Eliminated on disposal

(64,755

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

42,087

2,361

33,380

77,828

Additions

2,500

-

-

2,500

Reclassification/transfer

-

-

(416

)

(416

)

At 30 September 2025

44,587

2,361

32,964

79,912

DEPRECIATION

At 1 October 2024

and 30 September 2025

12,837

1,874

28,621

43,332

NET BOOK VALUE

At 30 September 2025

31,750

487

4,343

36,580

At 30 September 2024

29,250

487

4,759

34,496

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

127,382

177,793

Other debtors

125,237

136,058

252,619

313,851

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

-

125

Trade creditors

89,246

139,236

Taxation and social security

24,411

28,116

Other creditors

10,284

25,861

123,941

193,338

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

7,805

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

125

Other loans

7,805

10,000

7,805

10,125

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

7,805

10.	RELATED PARTY DISCLOSURES

Included within Other Creditors, as at 30th September 2025, an amount of £751 (2024: £3,790) is due to the director. No interest is charged in respect of the loan.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T R Garlinge by virtue of his shareholding in the parent company TG Investments Limited.