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Registered number: 14071564
Meliaa Ltd
Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr D M Critchley
Company Number 14071564
Registered Office 6 Heath Way
Hatton
Derbyshire
DE65 5EN
Accountants Nuvo Accountancy Limited
Chartered Certified Accountants
First Floor, Sterling House
Outrams Wharf
Little Eaton
Derby
DE21 5EL
Page 1
Page 2
Balance Sheet
Registered number: 14071564
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,771 11,750
8,771 11,750
CURRENT ASSETS
Debtors 5 5,814 11,513
Cash at bank and in hand 1,801 5,809
7,615 17,322
Creditors: Amounts Falling Due Within One Year 6 (7,708 ) (8,798 )
NET CURRENT ASSETS (LIABILITIES) (93 ) 8,524
TOTAL ASSETS LESS CURRENT LIABILITIES 8,678 20,274
Creditors: Amounts Falling Due After More Than One Year 7 (8,431 ) (11,866 )
NET ASSETS 247 8,408
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 245 8,406
SHAREHOLDERS' FUNDS 247 8,408
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For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D M Critchley
Director
21 October 2026
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Meliaa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14071564 . The registered office is 6 Heath Way, Hatton, Derbyshire, DE65 5EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 454 24,174 731 25,359
As at 30 April 2026 454 24,174 731 25,359
Depreciation
As at 1 May 2025 91 12,842 676 13,609
Provided during the period 91 2,833 55 2,979
As at 30 April 2026 182 15,675 731 16,588
Net Book Value
As at 30 April 2026 272 8,499 - 8,771
As at 1 May 2025 363 11,332 55 11,750
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,883 4,498
Other debtors 1,931 7,015
5,814 11,513
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other loans 3,435 3,435
Corporation tax 2,303 5,313
Director's loan account 1,970 50
7,708 8,798
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 8,431 11,866
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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