IRIS Accounts Production v26.1.10.61 03131115 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 A Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03131115 2024-12-31 03131115 2025-12-31 03131115 2025-01-01 2025-12-31 03131115 2023-12-31 03131115 2024-01-01 2024-12-31 03131115 2024-12-31 03131115 ns15:EnglandWales 2025-01-01 2025-12-31 03131115 ns14:PoundSterling 2025-01-01 2025-12-31 03131115 ns10:Director1 2025-01-01 2025-12-31 03131115 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03131115 ns10:SmallEntities 2025-01-01 2025-12-31 03131115 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03131115 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 03131115 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03131115 ns10:FullAccounts 2025-01-01 2025-12-31 03131115 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 03131115 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 03131115 ns10:Director2 2025-01-01 2025-12-31 03131115 ns10:Director3 2025-01-01 2025-12-31 03131115 ns10:Director4 2025-01-01 2025-12-31 03131115 ns10:Director5 2025-01-01 2025-12-31 03131115 ns10:CompanySecretary1 2025-01-01 2025-12-31 03131115 ns10:RegisteredOffice 2025-01-01 2025-12-31 03131115 ns5:CurrentFinancialInstruments 2025-12-31 03131115 ns5:CurrentFinancialInstruments 2024-12-31 03131115 ns5:ShareCapital 2025-12-31 03131115 ns5:ShareCapital 2024-12-31 03131115 ns5:SharePremium 2025-12-31 03131115 ns5:SharePremium 2024-12-31 03131115 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03131115 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03131115 ns5:PlantMachinery 2025-01-01 2025-12-31 03131115 ns5:PlantMachinery 2024-12-31 03131115 ns5:PlantMachinery 2025-12-31 03131115 ns5:PlantMachinery 2024-12-31 03131115 ns5:CostValuation 2024-12-31 03131115 ns5:DisposalsRepaymentsInvestments 2025-12-31 03131115 ns5:OtherIncreaseDecreaseInInvestments 2025-12-31 03131115 ns5:CostValuation 2025-12-31 03131115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03131115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03131115 ns5:WithinOneYear 2025-12-31 03131115 ns5:WithinOneYear 2024-12-31 03131115 ns5:BetweenOneFiveYears 2025-12-31 03131115 ns5:BetweenOneFiveYears 2024-12-31 03131115 ns5:AllPeriods 2025-12-31 03131115 ns5:AllPeriods 2024-12-31 03131115 ns5:DeferredTaxation 2024-12-31 03131115 ns5:DeferredTaxation 2025-01-01 2025-12-31 03131115 ns5:DeferredTaxation 2025-12-31 03131115 ns10:OrdinaryShareClass1 2025-12-31 03131115 ns10:OrdinaryShareClass2 2025-12-31

REGISTERED NUMBER: 03131115 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| MELCOM ELECTRONICS LIMITED |

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MELCOM ELECTRONICS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | E Melas

| B Melas

| D Brame

| J P Melas

| SECRETARY: | E Melas

| REGISTERED OFFICE: | Ground Floor

| Egerton House

| 68 Baker Street

| Weybridge

| Surrey

| KT13 8AL

| REGISTERED NUMBER: | 03131115 (England and Wales)

| ACCOUNTANTS: | RJP LLP

| Ground Floor

| Egerton House

| 68 Baker Street

| Weybridge

| Surrey

| KT13 8AL

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 57,746 |  | 100,645 |  |

Investments | 5 | - |  | 12,287 |  |

57,746 |  | 112,932 |  |

CURRENT ASSETS

Stocks | 364,877 |  | 395,947 |  |

Debtors | 6 | 3,144,548 |  | 2,254,146 |  |

Cash at bank | 3,006,864 |  | 2,327,228 |  |

6,516,289 |  | 4,977,321 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,631,312 |  | 1,306,455 |  |

NET CURRENT ASSETS | 3,884,977 |  | 3,670,866 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,942,723 |  | 3,783,798 |  |

PROVISIONS FOR LIABILITIES | 9 | 14,437 |  | 25,161 |  |

NET ASSETS | 3,928,286 |  | 3,758,637 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 21,053 |  | 21,053 |  |

Share premium | 2,948 |  | 2,948 |  |

Retained earnings | 3,904,285 |  | 3,734,636 |  |

SHAREHOLDERS' FUNDS | 3,928,286 |  | 3,758,637 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

BALANCE SHEET - continued

31 DECEMBER 2025

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 Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

E Melas - Director

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Melcom Electronics Limited 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 represents amounts chargeable, net of Value Added Tax, in respect of the sale of electrical components.

| Revenue is recognised when goods are delivered and title has passed.

| 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 etc | - | 20% on cost and 10% on cost

| Stocks

| Stock comprises goods held for resale, which are valued at the lower of cost or net realisable value.

| Cost is based on the cost of purchase including delivery charges.

| Net realisable value is based on estimated selling prices less costs to complete and sell.

| 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 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.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Fixed asset investments

| Fixed asset investments are stated at cost and assessed for impairment at the end of each reporting date.

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Leasing commitments

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 238,752 |  |

| Additions | 3,525 |  |

| Disposals | (47,135 | ) |

| At 31 December 2025 | 195,142 |  |

| DEPRECIATION

| At 1 January 2025 | 138,107 |  |

| Charge for year | 24,518 |  |

| Eliminated on disposal | (25,229 | ) |

| At 31 December 2025 | 137,396 |  |

| NET BOOK VALUE

| At 31 December 2025 | 57,746 |  |

| At 31 December 2024 | 100,645 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| loans

£ |

| At 1 January 2025 | 12,287 |  |

| Repayment in year | (12,721 | ) |

| Interest charged | 434 |  |

| At 31 December 2025 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 2,118,081 |  | 1,135,461 |  |

| Amounts owed by group undertakings | 890,308 |  | 945,682 |  |

| Other debtors | 136,159 |  | 173,003 |  |

3,144,548 |  | 2,254,146 |  |

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1,265,960 |  | 296,518 |  |

| Amounts owed to group undertakings | 57,000 |  | - |  |

| Taxation and social security | 843,254 |  | 676,089 |  |

| Other creditors | 465,098 |  | 333,848 |  |

2,631,312 |  | 1,306,455 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 75,000 |  | 75,000 |  |

| Between one and five years | - |  | 75,000 |  |

75,000 |  | 150,000 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 14,437 |  | 25,161 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 25,161 |  |

| Utilised during year | (10,724 | ) |

| Balance at 31 December 2025 | 14,437 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 20,000 | Ordinary | £1.00 | 20,000 |  | 20,000 |  |

| 1,053 | A Ordinary | £1.00 | 1,053 |  | 1,053 |  |

21,053 |  | 21,053 |  |

MELCOM ELECTRONICS LIMITED (REGISTERED NUMBER: 03131115)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| Director

| Balance outstanding at start of year | (40,008 | ) | (40,008 | ) |

| Amounts advanced | 40,439 |  | 64,672 |  |

| Amounts repaid | (439 | ) | (64,672 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (8 | ) | (40,008 | ) |

| Director

| Balance outstanding at start of year | 681 |  | - |  |

| Amounts advanced | 6,630 |  | 6,787 |  |

| Amounts repaid | (885 | ) | (6,106 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,426 |  | 681 |  |

| Director

| Balance outstanding at start of year | 110,142 |  | (27,936 | ) |

| Amounts advanced | 378,676 |  | 188,078 |  |

| Amounts repaid | (437,509 | ) | (50,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 51,309 |  | 110,142 |  |

| Interest was charged at 2.25% on overdrawn balances up to 5th April and 3.75% for the remaining part of the year, otherwise loans are interest free.

12. | PARENT COMPANY

| The immediate and ultimate parent company is Attica Holdings Limited, a company registered in England and Wales.

| These accounts present information about the company as an individual undertaking. Group accounts are not prepared because the group qualifies as a small group.