REGISTERED NUMBER: 05289714 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

MELLER MERCEUX LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A H B Meller

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

05289714 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

79,770

93,183

CURRENT ASSETS

Stocks

5

10,000

15,215

Debtors

6

258,309

283,516

Cash at bank

7,642

122,956

275,951

421,687

CREDITORS

Amounts falling due within one year

7

179,049

303,416

NET CURRENT ASSETS

96,902

118,271

TOTAL ASSETS LESS CURRENT LIABILITIES

176,672

211,454

CREDITORS

Amounts falling due after more than one year

8

510

10,708

NET ASSETS

176,162

200,746

CAPITAL AND RESERVES

Called up share capital

10

300

300

Retained earnings

175,862

200,446

SHAREHOLDERS' FUNDS

176,162

200,746

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 27 August 2026 and were signed by:

Mr A H B Meller - Director

1.	STATUTORY INFORMATION

Meller Merceux 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% 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.

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 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

132,721

70,605

7,995

8,877

220,198

Additions

743

-

-

1,031

1,774

At 30 November 2025

133,464

70,605

7,995

9,908

221,972

DEPRECIATION

At 1 December 2024

79,420

37,789

3,646

6,160

127,015

Charge for year

8,088

4,923

870

1,306

15,187

At 30 November 2025

87,508

42,712

4,516

7,466

142,202

NET BOOK VALUE

At 30 November 2025

45,956

27,893

3,479

2,442

79,770

At 30 November 2024

53,301

32,816

4,349

2,717

93,183

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks

10,000

15,215

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by participating interests

243,296

251,791

Other debtors

14,725

31,725

Directors' current accounts

288

-

258,309

283,516

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts (see note 9)

10,000

10,000

Trade creditors

5,231

3,005

Tax

92,459

78,280

Social security and other taxes

(3,483

)

(4,201

)

VAT

11,856

6,301

Pension

86

86

Directors' current accounts

-

812

Accruals and deferred income

62,900

209,133

179,049

303,416

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans (see note 9)

510

10,708

9.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

510

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

708

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

300

Ordinary

£1

300

300

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in debtors due within one year is £288 (2024: £812 creditor) payable from the director. During the period, interest of £379 was charged at the official rate of interest.

As at the balance sheet date, included in debtors due within one year is £243,296 (2024; £251,791) due from Meller Property Ltd. A company which is under common control of the director.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A H B Meller.