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REGISTERED NUMBER: 04715278 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Mellor & Mottram Mechanical Services
Limited

Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 228,771 206,577
228,771 206,577

CURRENT ASSETS
Stocks 33,000 33,000
Debtors 6 275,084 173,479
Cash at bank and in hand 25,508 6,540
333,592 213,019
CREDITORS
Amounts falling due within one year 7 304,364 237,471
NET CURRENT ASSETS/(LIABILITIES) 29,228 (24,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES 257,999 182,125

CREDITORS
Amounts falling due after more than one year 8 (37,878 ) (48,355 )

PROVISIONS FOR LIABILITIES (45,760 ) (39,249 )
NET ASSETS 174,361 94,521

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 174,261 94,421
SHAREHOLDERS' FUNDS 174,361 94,521

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.

Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

Balance Sheet - continued
31 March 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2023 and were signed by:





Mr J Mottram - Director


Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

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

1. STATUTORY INFORMATION

Mellor & Mottram Mechanical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04715278

Registered office: 30a Sandon Road
Meir
Stoke on Trent
Staffordshire
ST3 7DL

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill
Goodwill has now been fully amortised.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. 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 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2022 - 9 ) .

Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 35,200
AMORTISATION
At 1 April 2022
and 31 March 2023 35,200
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2022 25,000 198,794 4,832
Additions - 42,052 475
At 31 March 2023 25,000 240,846 5,307
DEPRECIATION
At 1 April 2022 - 87,578 3,603
Charge for year 2,500 22,991 256
At 31 March 2023 2,500 110,569 3,859
NET BOOK VALUE
At 31 March 2023 22,500 130,277 1,448
At 31 March 2022 25,000 111,216 1,229

Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 146,974 5,843 381,443
Additions 24,713 - 67,240
At 31 March 2023 171,687 5,843 448,683
DEPRECIATION
At 1 April 2022 78,991 4,694 174,866
Charge for year 18,540 759 45,046
At 31 March 2023 97,531 5,453 219,912
NET BOOK VALUE
At 31 March 2023 74,156 390 228,771
At 31 March 2022 67,983 1,149 206,577

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022 129,189
Additions 24,713
At 31 March 2023 153,902
DEPRECIATION
At 1 April 2022 69,206
Charge for year 16,940
At 31 March 2023 86,146
NET BOOK VALUE
At 31 March 2023 67,756
At 31 March 2022 59,983

Mellor & Mottram Mechanical Services
Limited (Registered number: 04715278)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 274,552 173,479
Other debtors 532 -
275,084 173,479

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 13,794 14,621
Trade creditors 215,492 188,264
Taxation and social security 41,205 20,453
Other creditors 23,873 4,133
304,364 237,471

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 21,665 31,665
Hire purchase contracts 16,213 16,690
37,878 48,355

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 30,007 31,311

The above amount relates to assets purchased which are held securely under their hire purchase agreements.