Melange Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC280451 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2018

for

Melange Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S Thazhathveettil

SECRETARY:

Mrs V Sarath

REGISTERED OFFICE:

26 Yewlands Gardens

Edinburgh

EH16 6TA

REGISTERED NUMBER:

SC280451 (Scotland)

ACCOUNTANTS:

KJM Accountancy

Suite 6, 42 Dalsetter Avenue

Glasgow

G15 8TE

FIXED ASSETS

Tangible assets

4

1

CURRENT ASSETS

Debtors

5

7,200

13,542

Cash at bank

5,284

20,053

12,484

33,595

CREDITORS

Amounts falling due within one year

6

11,505

16,416

NET CURRENT ASSETS

979

17,179

TOTAL ASSETS LESS CURRENT
LIABILITIES

980

17,180

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

978

17,178

SHAREHOLDERS' FUNDS

980

17,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 17 November 2018 and were signed by:

S Thazhathveettil - Director

1.	STATUTORY INFORMATION

Melange Limited is a private company, limited by shares , registered in Scotland. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

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 etc

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

statement of financial position 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 (2017 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2017

and 28 February 2018

1,390

DEPRECIATION

At 1 March 2017

and 28 February 2018

1,389

NET BOOK VALUE

At 28 February 2018

1

At 28 February 2017

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.18

28.2.17

£

Trade debtors