Company Registration No. 03122861 (England and Wales)
Melcon Services Limited
Unaudited accounts
for the year ended 31 May 2026
Melcon Services Limited
Unaudited accounts
Contents
Melcon Services Limited
Statement of financial position
as at 31 May 2026
Tangible assets
444,694
293,701
Cash at bank and in hand
147,866
173,067
Creditors: amounts falling due within one year
(330,185)
(297,335)
Net current assets
321,770
97,991
Total assets less current liabilities
766,464
391,692
Creditors: amounts falling due after more than one year
(107,985)
(80,664)
Provisions for liabilities
Deferred tax
(109,855)
(72,023)
Net assets
548,624
239,005
Called up share capital
2
2
Profit and loss account
548,622
239,003
Shareholders' funds
548,624
239,005
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by
J Locke
Director
Company Registration No. 03122861
Melcon Services Limited
Notes to the Accounts
for the year ended 31 May 2026
Melcon Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03122861. The registered office is GLEBE FARM, 209 FORDHAM ROAD, NEWMARKET, SUFFOLK, CB8 7LG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
20% reducing balance
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating to either revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset.
Inventories comprise a property under development and available for sale, is valued at the lower of costs incurred on the development, and sale value, less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Melcon Services Limited
Notes to the Accounts
for the year ended 31 May 2026
Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Charge for the year
66,533
Amounts falling due within one year
Trade debtors
234,501
120,272
Accrued income and prepayments
-
4,257
Other debtors
38,619
39,192
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
43,500
Obligations under finance leases and hire purchase contracts
85,607
78,748
Trade creditors
71,972
161,263
Taxes and social security
137,690
13,427
Other creditors
34,916
397
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
107,985
80,664
Melcon Services Limited
Notes to the Accounts
for the year ended 31 May 2026
8
Average number of employees
During the year the average number of employees was 12 (2025: 12).