Melba Trading Limited

Melba Trading Limited
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Melba Trading Limited
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	320,981	321,344
		320,981	321,344
Current assets
Cash at bank and in hand		20,707	7,077
Creditors: amount falling due within one year		(8,703)	(8,062)
Net current assets		12,004	(985)

Total assets less current liabilities		332,985	320,359
Creditors: amount falling due after more than one year		(164,553)	(166,201)
Net assets		168,432	154,158

Capital and reserves
Called up share capital	4	110,000	110,000
Share Premium Account		16,020	16,020
Profit and loss account		42,412	28,138
Shareholders' funds		168,432	154,158

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 September 2026 and were signed on its behalf by:

-------------------------------
Leonard Adrian FORSYTH
Director

1

Melba Trading Limited
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Melba Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 02840041, registration address Llwyncor, Trecastle, Brecon, Powys, LD3 8UH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

10% Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 May 2025	317,712	36,730	354,442
Additions	-	-	-
Disposals	-	-	-
At 30 April 2026	317,712	36,730	354,442
Depreciation
At 01 May 2025	-	33,098	33,098
Charge for year	-	363	363
On disposals	-	-	-
At 30 April 2026	-	33,461	33,461
Net book values
Closing balance as at 30 April 2026	317,712	3,269	320,981
Opening balance as at 01 May 2025	317,712	3,632	321,344

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
110,000 Class A shares of £1.00 each	110,000		110,000
	110,000		110,000

2