Melluish & Davis Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05053926 (England and Wales)

Unaudited Financial Statements For The Year Ended 28 February 2026

for

Melluish & Davis Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P S Davis

B Melluish

SECRETARY:

J P S Davis

REGISTERED OFFICE:

Osborne House

143-145 Stanwell Road

Ashford

Middlesex

TW15 3QN

REGISTERED NUMBER:

05053926 (England and Wales)

ACCOUNTANTS:

Hunt Ford & Co

Osborne House

143-145 Stanwell Road

Ashford

Middlesex

TW15 3QN

FIXED ASSETS

Intangible assets

4

13,600

Tangible assets

5

3,152

3,569

16,752

17,169

CURRENT ASSETS

Debtors

6

68,814

13,729

Cash at bank

54,420

51,401

123,234

65,130

CREDITORS

Amounts falling due within one year

7

103,409

56,754

NET CURRENT ASSETS

19,825

8,376

TOTAL ASSETS LESS CURRENT
LIABILITIES

36,577

25,545

CAPITAL AND RESERVES

Called up share capital

8

102

Retained earnings

9

36,475

25,443

SHAREHOLDERS' FUNDS

36,577

25,545

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 9 September 2026 and were signed on its behalf by:

J P S Davis - Director

B Melluish - Director

1.	STATUTORY INFORMATION

Melluish & Davis Associates 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

13,600

NET BOOK VALUE

At 28 February 2026

13,600

At 28 February 2025

13,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 March 2025

17,886

183

6,397

24,466

Additions

-

717

At 28 February 2026

17,886

183

7,114

25,183

DEPRECIATION

At 1 March 2025

14,350

183

6,364

20,897

Charge for year

884

-

250

1,134

At 28 February 2026

15,234

183

6,614

22,031

NET BOOK VALUE

At 28 February 2026

2,652

-

500

3,152

At 28 February 2025

3,536

-

33

3,569

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

Trade debtors

67,427

12,342

Prepayments

1,387

68,814

13,729

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

Trade creditors

40,853

20,381

Tax

32,565

17,269

Social security and other taxes

-

552

VAT

24,558

13,030

Directors' current accounts

2,738

2,857

Accrued expenses

2,695

2,665

103,409

56,754

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

100

Ordinary A

£1

100

2

Ordinary B

£1

2

102

9.

RESERVES

Retained

earnings

£

At 1 March 2025

25,443

Profit for the year

99,532

Dividends

(88,500

)

At 28 February 2026

36,475