Company registration number 05603926 (England and Wales)
MELITA CARE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
MELITA CARE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
MELITA CARE LTD
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,017,321
923,526
Current assets
Stocks
550
550
Debtors
5
354,910
233,116
Cash at bank and in hand
176,220
229,303
531,680
462,969
Creditors: amounts falling due within one year
6
(271,667)
(151,970)
Net current assets
260,013
310,999
Total assets less current liabilities
1,277,334
1,234,525
Creditors: amounts falling due after more than one year
7
-
0
(186,323)
Provisions for liabilities
8
(98,516)
(68,423)
Government grants
(3,641)
(4,551)
Net assets
1,175,177
975,228
Capital and reserves
Called up share capital
100
100
Revaluation reserve
9
484,446
403,082
Profit and loss reserves
690,631
572,046
Total equity
1,175,177
975,228
MELITA CARE LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 July 2026 and are signed on its behalf by:
Mr G F Underwood
Mrs S L Underwood
Director
Director
Company registration number 05603926 (England and Wales)
MELITA CARE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Melita Care Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Simpkins Edwards LLP, The Summit, Woodwater Park, Pynes Hill, Exeter, EX2 5WS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. Turnover is adjusted for amounts received in advance and accrued income as appropriate.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% per annum on valuation
Plant and equipment
20% reducing balance basis
Fixtures and fittings
10% reducing balance basis
Motor vehicles
20% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

MELITA CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
39
41
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
382,500
Amortisation and impairment
At 1 April 2025 and 31 March 2026
382,500
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
MELITA CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 April 2025
1,075,000
170,062
1,245,062
Disposals
-
0
(2,299)
(2,299)
Revaluation
125,000
-
0
125,000
At 31 March 2026
1,200,000
167,763
1,367,763
Depreciation and impairment
At 1 April 2025
193,500
128,036
321,536
Depreciation charged in the year
23,940
6,277
30,217
Eliminated in respect of disposals
-
0
(1,311)
(1,311)
At 31 March 2026
217,440
133,002
350,442
Carrying amount
At 31 March 2026
982,560
34,761
1,017,321
At 31 March 2025
881,500
42,026
923,526

The directors reviewed the market value of the land and buildings as at the balance sheet date and are satisfied that the value shown is a fair value for the property.

If the property was measured using the cost model, the carrying amounts would be as follows:

2026
2025
£
£
Cost
577,687
577,687
Accumulated depreciation
(121,412)
(109,858)
Carrying value
456,275
467,829
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
59,815
48,187
Amounts owed by group undertakings
274,398
178,398
Other debtors
20,697
6,531
354,910
233,116
MELITA CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
171,526
19,384
Trade creditors
18,985
51,751
Taxation and social security
68,440
71,942
Other creditors
12,716
8,893
271,667
151,970

The bank loan is secured upon the trade and assets of the company. The bank loan balloon payment is in the process of being refinanced.

7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
186,323

The bank loan is secured upon the trade and assets of the company.

8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Accelerated capital allowances
2,873
4,030
Revaluations
95,643
64,393
98,516
68,423
2026
Movements in the year:
£
Liability at 1 April 2025
68,423
Credit to profit or loss
(1,157)
Charge to equity
31,250
Liability at 31 March 2026
98,516

The revaluations element of the deferred tax liability set out above represents the potential capital gains tax due should the company sell the freehold land and buildings.

MELITA CARE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
9
Revaluation reserve
2026
2025
£
£
At the beginning of the year
403,082
413,028
Revaluation surplus arising in the year
125,000
-
0
Deferred tax on revaluation of tangible assets
(31,250)
-
Transfer to retained earnings
(12,386)
(9,946)
At the end of the year
484,446
403,082

The transfer represents the excess depreciation on revaluation.

10
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Within 1 year
24,154
23,574
Years 2-5
63,927
75,104
After 5 years
4,190
13,722
Total commitments
92,271
112,400

Lease commitments are for various equipment including telecoms and white goods.

11
Parent company

Melita Care Limited is a 100% subsidiary of Melita Holdings Limited.

Melita Holdings Limited is a company registered in England and Wales. The company registered office is The Summit, Woodwater Park, Pynes Hill, Exeter, EX2 5WS.

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