1 November 2024 false No description of principal activity Taxfiler 2024.6 13685889 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13685889 2024-10-31 13685889 2024-11-01 2025-10-31 13685889 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13685889 business:FilletedAccounts 2024-11-01 2025-10-31 13685889 2025-10-31 13685889 business:Director1 2024-11-01 2025-10-31 13685889 business:RegisteredOffice 2024-11-01 2025-10-31 13685889 2024-10-31 13685889 core:WithinOneYear 2025-10-31 13685889 core:WithinOneYear 2024-10-31 13685889 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 13685889 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 13685889 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 13685889 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 13685889 core:PreviouslyStatedAmount 2025-10-31 13685889 core:PreviouslyStatedAmount 2024-10-31 13685889 business:SmallEntities 2024-11-01 2025-10-31 13685889 countries:EnglandWales 2024-11-01 2025-10-31 13685889 core:PlantMachinery 2024-11-01 2025-10-31 13685889 core:PlantMachinery 2024-10-31 13685889 core:PlantMachinery 2025-10-31 13685889 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 13685889 (England and Wales)
Melina Ltd Unaudited accounts for the year ended 31 October 2025
Melina Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Melina Ltd Company Information for the year ended 31 October 2025
Director
Tiziana Aiello
Company Number
13685889 (England and Wales)
Registered Office
8 Lee Street London London E8 4DY England
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
- 3 -
Melina Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,413
2,677
Current assets
Debtors
5
17,583
10,422
Cash at bank and in hand
13,842
824
31,425
11,246
Creditors: amounts falling due within one year
6
(13,226)
(9,773)
Net current assets
18,199
1,473
Net assets
21,612
4,150
Capital and reserves
Called up share capital
1
1
Profit and loss account
21,611
4,149
Shareholders' funds
21,612
4,150
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 July 2026 and were signed on its behalf by
Tiziana Aiello Director Company Registration No. 13685889
- 4 -
Melina Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Melina Ltd is a private company, limited by shares, registered in England and Wales, registration number 13685889. The registered office is 8 Lee Street, London, London, E8 4DY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
4,471
Additions
1,476
At 31 October 2025
5,947
Depreciation
At 1 November 2024
1,794
Charge for the year
740
At 31 October 2025
2,534
Net book value
At 31 October 2025
3,413
At 31 October 2024
2,677
- 5 -
Melina Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,997
10,422
Accrued income and prepayments
7,586
-
17,583
10,422
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
258
477
Taxes and social security
6,823
(2,458)
Loans from directors
5,996
11,610
Accruals
149
144
13,226
9,773
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -