BrightAccountsProduction v1.0.0 v1.0.0 2025-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Agents specialised in the sale of other particular products 13 August 2026 0 0 03022066 2026-05-31 03022066 2025-05-31 03022066 2024-05-31 03022066 2025-06-01 2026-05-31 03022066 2024-06-01 2025-05-31 03022066 uk-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 03022066 uk-curr:PoundSterling 2025-06-01 2026-05-31 03022066 uk-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 03022066 uk-bus:FullAccounts 2025-06-01 2026-05-31 03022066 uk-core:ShareCapital 2026-05-31 03022066 uk-core:ShareCapital 2025-05-31 03022066 uk-core:RetainedEarningsAccumulatedLosses 2026-05-31 03022066 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 03022066 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-05-31 03022066 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 03022066 uk-bus:FRS102 2025-06-01 2026-05-31 03022066 uk-core:FurnitureFittingsToolsEquipment 2025-06-01 2026-05-31 03022066 uk-core:CurrentFinancialInstruments 2026-05-31 03022066 uk-core:CurrentFinancialInstruments 2025-05-31 03022066 uk-core:WithinOneYear 2026-05-31 03022066 uk-core:WithinOneYear 2025-05-31 03022066 2025-06-01 2026-05-31 03022066 uk-bus:Director1 2025-06-01 2026-05-31 03022066 uk-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 03022066

Medalia Limited

Unaudited Financial Statements

for the financial year ended 31 May 2026

Medalia Limited

Company Registration Number: 03022066

STATEMENT OF FINANCIAL POSITION

as at 31 May 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  |  | - |  | 658
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 4 | 2 |  | 310,701
Cash and cash equivalents |  |  | - |  | 17,521
|  |  | ───────── |  | ─────────
|  |  | 2 |  | 328,222
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 5 | - |  | (111,708)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 2 |  | 216,514
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 2 |  | 217,172
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | - |  | 217,170
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 2 |  | 217,172
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 13 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Nicholas Jonathan Carter |  |  |  |  |
Director |  |  |  |  |

Medalia Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2026

1. | General Information
| Medalia Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 03022066. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. Agents specialised in the sale of other particular products The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 May 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Related Party Transactions
| During the year, the company entered into transactions with related parties as defined by FRS 102 Section 33. A related party is a person or entity that has control, joint control, or significant influence over the company, or is a member of key management personnel. The company has taken advantage of the exemption under FRS 102 Section 33.1A, whereby transactions with wholly-owned members of the group and other entities that are wholly-owned by the same parent are not required to be disclosed. All transactions with related parties were made on an arm’s length basis. At the balance sheet date, there were no outstanding balances with related parties requiring disclosure, other than amounts included within current assets & liabilities. No guarantees were given or received in respect of related party transactions.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are recognised at transaction price, less any provision for impairment. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.
| Trade and other creditors
| Trade and other creditors are recognised at transaction price and thereafter stated at amortised cost. They represent obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities unless the entity has an unconditional right to defer settlement for at least twelve months after the reporting date
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

4. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | - | 146,184
| Amounts owed by related parties | - | 164,517
| Other debtors | 2 | -
|  | ───────── | ─────────
|  | 2 | 310,701
|  | ═════════ | ═════════

5. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Trade creditors | - | 76,633
| Taxation | - | 33,053
| Directors' current accounts | - | 942
| Accruals | - | 1,080
|  | ───────── | ─────────
|  | - | 111,708
|  | ═════════ | ═════════

6. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 May 2026.

7. | Related party transactions
| Net balances with related parties
|  | 2026 | 2025
|  | £ | £
| Trading amounts (due from) related parties | (212,517) | (164,517)
| Movement in the year (Hive up adjustments) | 212,517 | -
|  | ───────── | ─────────
|  | - | (164,517)
|  | ═════════ | ═════════

8. | Group Reorganisation (Hive-Up) Adjustment
| During the year, the company transferred its trade and assets to its parent company, Phamar Limited. The transfer was part of a group reorganisation under common control and was undertaken to simplify the group structure and facilitate future winding-up of the subsidiary. The assets and liabilities transferred were recorded at their carrying amounts at the date of transfer. No profit or loss has been recognised on the transfer, in accordance with FRS 102 Section 19 on business combinations and common control transactions. To facilitate the transfer of nets assets, the company declared a dividend of £212,517 payable to the parent company (Phamar Limited). This dividend has been recognised in the subsidiary's accounts and reduces the retained earnings accordingly. The remaining balance of the company's issued share capital of £2 remains unchanged. Following the hive-up, the company has minimal remaining assets and is intended to be wound up / struck off in the near future.