2 01/02/2025 31/01/2026 2026-01-31 false false false false false false false true false false true false false false false false false false 2025-02-01 Sage Accounts Production 25.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 07901196 2025-02-01 2026-01-31 07901196 2026-01-31 07901196 2025-01-31 07901196 2024-02-01 2025-01-31 07901196 2025-01-31 07901196 2024-01-31 07901196 bus:RegisteredOffice 2025-02-01 2026-01-31 07901196 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 07901196 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 07901196 bus:Director1 2025-02-01 2026-01-31 07901196 bus:Director2 2025-02-01 2026-01-31 07901196 core:FurnitureFittingsToolsEquipment 2025-01-31 07901196 core:FurnitureFittingsToolsEquipment 2026-01-31 07901196 core:WithinOneYear 2026-01-31 07901196 core:WithinOneYear 2025-01-31 07901196 core:ShareCapital 2026-01-31 07901196 core:ShareCapital 2025-01-31 07901196 core:RetainedEarningsAccumulatedLosses 2026-01-31 07901196 core:RetainedEarningsAccumulatedLosses 2025-01-31 07901196 bus:OrdinaryShareClass1 core:ShareCapital 2026-01-31 07901196 bus:OrdinaryShareClass1 core:ShareCapital 2025-01-31 07901196 core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 07901196 core:FurnitureFittingsToolsEquipment 2025-01-31 07901196 bus:SmallEntities 2025-02-01 2026-01-31 07901196 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 07901196 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07901196 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07901196 bus:FullAccounts 2025-02-01 2026-01-31
Melgan Burt Ltd
Filleted accounts
31 January 2026
Company registration number: 07901196
Melgan Burt Ltd
Directors and other information
Directors J G Burt
L M M Burt
Company number 07901196
Registered office The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
Accountants Cox Hinkins & Co. Limited
Accountants and Taxation Advisors
The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
Melgan Burt Ltd
Balance sheet
31st January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 5 10,672 12,552
_______ _______
10,672 12,552
Current assets
Debtors 6 3,517 4,805
Cash at bank and in hand 7,166 10,503
_______ _______
10,683 15,308
Creditors: amounts falling due
within one year 7 ( 27,041) ( 28,214)
_______ _______
Net current liabilities ( 16,358) ( 12,906)
_______ _______
Net liabilities ( 5,686) ( 354)
_______ _______
Capital and reserves
Called up share capital 8 2 2
Profit and loss account ( 5,688) ( 356)
_______ _______
Shareholders deficit ( 5,686) ( 354)
_______ _______
For the year ending 31 January 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:
J G Burt
Director
Company registration number: 07901196
Melgan Burt Ltd
Notes to the financial statements
Year ended 31st January 2026
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the year which continued to be journalism and gardening.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is not recognised in respect of any timing differences at the reporting date as all are insignificant. Unrelieved tax losses and other deferred tax assets are not recognised as it is uncertain when they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 3-10 years straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1st February 2025 and 31st January 2026 18,761 18,761
_______ _______
Depreciation
At 1st February 2025 6,209 6,209
Charge for the year 1,880 1,880
_______ _______
At 31st January 2026 8,089 8,089
_______ _______
Carrying amount
At 31st January 2026 10,672 10,672
_______ _______
At 31st January 2025 12,552 12,552
_______ _______
6. Debtors
2026 2025
£ £
Trade debtors 670 1,704
Other debtors 2,847 3,101
_______ _______
3,517 4,805
_______ _______
7. Creditors: amounts falling due within one year
2026 2025
£ £
Social security and other taxes 347 144
Other creditors 26,694 28,070
_______ _______
27,041 28,214
_______ _______
8. Called up share capital
Issued, called up and fully paid
2026 2025
No £ No £
Ordinary shares of £ 1.00 each 2 2 2 2
_______ _______ _______ _______