Melody Junior Limited

Melody Junior Limited
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Melody Junior Limited Accountants' Report For the year ended 31 January 2026
Accountant's report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... The Z Squared Group Ltd Riverdale House 21a High Street Wheathampstead Hertfordshire AL4 8BB 28 October 2026 1

Melody Junior Limited
Accountants' Report
For the year ended 31 January 2026

Accountant's report

You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................
The Z Squared Group Ltd
Riverdale House
21a High Street
Wheathampstead
Hertfordshire
AL4 8BB
28 October 2026

1

Melody Junior Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	29,626	35,912
Investments	4	19,363	19,363
		48,989	55,275
Current assets
Debtors: amounts falling due within one year		270,804	88,327
Debtors: amounts falling due after one year		120	701
Cash at bank and in hand		52,142	475,892
		323,066	564,920
Creditors: amount falling due within one year		(113,076)	(200,241)
Net current assets		209,990	364,679

Total assets less current liabilities		258,979	419,954
Creditors: amount falling due after more than one year		(16,576)	(13,904)
Accruals and deferred income		(150,000)	(360,000)
Net assets		92,403	46,050

Capital and reserves
Called up share capital	5	150	150
Profit and loss account		92,253	45,900
Shareholders' funds		92,403	46,050

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 28 October 2026 and were signed by:

-------------------------------
Mr S Burton
Director

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Melody Junior Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Melody Junior Limited is a private company, limited by shares, registered in England and Wales, registration number 09412432, registration address Riverdale House, 21a High Street, Wheathampstead, Hertfordshire, AL4 8BB.

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.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis. The hire purchase interest is charged to the income statement for the period.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

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:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	56,250	5,900	3,972	66,122
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 January 2026	56,250	5,900	3,972	66,122
Depreciation
At 01 February 2025	23,250	4,103	1,961	29,314
Charge for year	6,600	177	405	7,182
On disposals	-	-	-	-
At 31 January 2026	29,850	4,280	2,366	36,496
Net book values
Closing balance as at 31 January 2026	26,400	1,620	1,606	29,626
Opening balance as at 01 February 2025	33,000	2,025	887	35,912

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 February 2025	19,363	19,363
Additions	-	-
Disposals	-	-
At 31 January 2026	19,363	19,363

5.

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
100 Class A shares of £1.00 each	100	100
50 Class B shares of £1.00 each	50	50
	150	150

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