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.

The members have 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

Melita Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Summit, Woodwater Park, Pynes Hill, Exeter, United Kingdom, EX2 5WS.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

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

Other creditors include the current portion on fixed rate unsecured loan notes of £96,000 (2025: £96,000).

Other creditors represent the non current portion of fixed rate unsecured loan notes.

Advances or credits have been granted by the company to its directors as follows:

The aforementioned advances are unsecured and repayable on demand.

During the period ended 31 March 2023, Melita Holdings Limited issued loan notes totalling £517,500 in exchange for the acquisition of a share holding in Melita Care Limited. The shares purchased by the company belonged to family members of the directors of Melita Holdings Limited.

The loan notes carry a fixed interest rate (below current market rates), are unsecured and repayable over 8 years. The balance owed by Melita Holdings Limited as at the balance sheet date was £335,780 (2025: £392,329).

During the period ended 31 March 2025, the company purchased the remainder of the share capital in Melita Care Limited to make it a wholly owned subsidiary. The share purchase was funded by a second tranche of loan notes totalling £560,000.

The loan notes carry a fixed interest rate (below current market rates), are unsecured and repayable over 16 years. The balance owed by Melita Holdings Limited as at the balance sheet date was £497,290 (2025: £528,274).