REGISTERED NUMBER: 13932773 (England and Wales)

Unaudited Financial Statements

for the Year Ended

28 February 2026

for

Melia Property Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Melia

Mrs A Melia

REGISTERED OFFICE:

25 Lodge View Cresent

Burscough

Ormskirk

Lancashire

L40 7AH

REGISTERED NUMBER:

13932773 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Tangible assets

4

278

417

Investment property

5

644,015

674,591

644,293

675,008

CURRENT ASSETS

Debtors

6

10,958

516

Cash at bank

429

1,374

11,387

1,890

CREDITORS

Amounts falling due within one year

7

198,724

187,671

NET CURRENT LIABILITIES

(187,337

)

(185,781

)

TOTAL ASSETS LESS CURRENT LIABILITIES

456,956

489,227

CREDITORS

Amounts falling due after more than one year

8

495,201

488,662

NET (LIABILITIES)/ASSETS

(38,245

)

565

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(38,247

)

563

(38,245

)

565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 18 March 2026 and were signed on its behalf by:

M Melia - Director

1.	STATUTORY INFORMATION

Melia Property Investments 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2025

and 28 February 2026

556

DEPRECIATION

At 1 March 2025

139

Charge for year

139

At 28 February 2026

278

NET BOOK VALUE

At 28 February 2026

278

At 28 February 2025

417

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

674,591

Revaluations

(30,576

)

At 28 February 2026

644,015

NET BOOK VALUE

At 28 February 2026

644,015

At 28 February 2025

674,591

Fair value at 28 February 2026 is represented by:

£

Valuation in 2023

300,000

Valuation in 2024

155,138

Valuation in 2025

219,453

Valuation in 2026

(30,576

)

644,015

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

1,609

-

Deferred tax asset

8,849

16

Prepayments and accrued income

500

500

10,958

516

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

1,238

-

Other creditors

104,808

109,120

Directors' current accounts

91,718

77,592

Accruals and deferred income

960

959

198,724

187,671

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans more 5 yr by instal

495,201

488,662

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

495,201

488,662