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Registered number: 05070085
Mellish Haulage Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Westbury Accountancy Ltd
Suite 1a, Hunter House, 150 Hutton Road
Shenfield
Brentwood
CM15 8NL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05070085
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 514,443 685,924
514,443 685,924
CURRENT ASSETS
Debtors 5 48,516 50,656
Cash at bank and in hand 163,464 132,339
211,980 182,995
Creditors: Amounts Falling Due Within One Year 6 (258,038 ) (251,424 )
NET CURRENT ASSETS (LIABILITIES) (46,058 ) (68,429 )
TOTAL ASSETS LESS CURRENT LIABILITIES 468,385 617,495
Creditors: Amounts Falling Due After More Than One Year 7 (603,187 ) (627,264 )
NET LIABILITIES (134,802 ) (9,769 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (134,803 ) (9,770 )
SHAREHOLDERS' FUNDS (134,802) (9,769)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Mellish
Director
8th January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mellish Haulage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05070085 . The registered office is 159 Station Road, Fording Bridge, Hampshire, SP6 1DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 823,200
As at 31 March 2023 823,200
Depreciation
As at 1 April 2022 137,276
Provided during the period 171,481
As at 31 March 2023 308,757
...CONTINUED
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Page 4
Net Book Value
As at 31 March 2023 514,443
As at 1 April 2022 685,924
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 48,516 50,656
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 212,030 199,889
Trade creditors 4,423 5,644
VAT 22,754 25,968
Director's loan account 18,831 19,923
258,038 251,424
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 559,054 581,278
Bank loans 44,133 45,986
603,187 627,264
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 212,030 199,889
Later than one year and not later than five years 559,054 581,278
771,084 781,167
771,084 781,167
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4