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REGISTERED NUMBER: 07542180 (England and Wales)





























Unaudited Financial Statements for the Year Ended 31 March 2023

for

Andrew Melling Ltd

Andrew Melling Ltd (Registered number: 07542180)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Andrew Melling Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: A I Melling



REGISTERED OFFICE: The Old Police Station
76 Church Street
Horwich
Bolton
Lancashire
BL6 6AB



REGISTERED NUMBER: 07542180 (England and Wales)



ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY



BANKERS: Royal Bank of Scotland Plc

Andrew Melling Ltd (Registered number: 07542180)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 81,071 115,802
81,071 115,802

CURRENT ASSETS
Stocks 6 66,920 45,000
Debtors 7 253,715 219,383
Cash at bank - 2,212
320,635 266,595
CREDITORS
Amounts falling due within one year 8 (220,643 ) (200,724 )
NET CURRENT ASSETS 99,992 65,871
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,063

181,673

CREDITORS
Amounts falling due after more than one
year

9

(16,222

)

(31,653

)
NET ASSETS 164,841 150,020

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 164,741 149,920
SHAREHOLDERS' FUNDS 164,841 150,020

Andrew Melling Ltd (Registered number: 07542180)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 applicable to companies subject to the small companies regime.

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 and authorised for issue on 22 September 2023 and were signed by:





A I Melling - Director


Andrew Melling Ltd (Registered number: 07542180)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Andrew Melling Ltd is a private company, limited by shares , registered in England and Wales. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 30% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

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

Andrew Melling Ltd (Registered number: 07542180)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 82,000
AMORTISATION
At 1 April 2022
and 31 March 2023 82,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2022 74,675 12,894 169,132 256,701
Additions - 1,414 - 1,414
Disposals - - (21,995 ) (21,995 )
At 31 March 2023 74,675 14,308 147,137 236,120
DEPRECIATION
At 1 April 2022 53,888 7,066 79,945 140,899
Charge for year 5,195 1,605 25,648 32,448
Eliminated on disposal - - (18,298 ) (18,298 )
At 31 March 2023 59,083 8,671 87,295 155,049
NET BOOK VALUE
At 31 March 2023 15,592 5,637 59,842 81,071
At 31 March 2022 20,787 5,828 89,187 115,802

Andrew Melling Ltd (Registered number: 07542180)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022 169,132
Disposals (21,995 )
Transfer to ownership (80,873 )
At 31 March 2023 66,264
DEPRECIATION
At 1 April 2022 79,945
Charge for year 16,400
Eliminated on disposal (18,298 )
Transfer to ownership (50,051 )
At 31 March 2023 27,996
NET BOOK VALUE
At 31 March 2023 38,268
At 31 March 2022 89,187

6. STOCKS
2023 2022
£    £   
Stocks 66,920 45,000

7. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 224,673 194,323
Other debtors 100 100
Prepayments 7,321 6,510
232,094 200,933

Amounts falling due after more than one year:
Deferred Tax 21,621 18,450

Aggregate amounts 253,715 219,383

Andrew Melling Ltd (Registered number: 07542180)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,008 -
Hire purchase contracts 7,255 16,041
Trade creditors 27,514 27,564
Tax 13,462 9,427
Social security and other taxes 16,014 18,104
VAT 67,610 58,980
Other creditors 1 1
Wages control 19,121 17,848
Pension control 21,616 17,039
Directors' current accounts 39,933 31,647
Accrued expenses 4,109 4,073
220,643 200,724

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 16,222 31,653

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

11. ULTIMATE CONTROLLING PARTY

The controlling party is A I Melling.