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REGISTERED NUMBER: 13977880 (England and Wales)















Mellor's Cellar Consultancy Limited

Unaudited Financial Statements for the Year Ended 31 March 2024






Mellor's Cellar Consultancy Limited (Registered number: 13977880)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


Mellor's Cellar Consultancy Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs E Mellor
L Mellor





REGISTERED OFFICE: 1 Meadow Walk
Blythe Road
Coleshill
Birmingham
B46 1AJ





REGISTERED NUMBER: 13977880 (England and Wales)





ACCOUNTANTS: Salway and Wright
32 The Crescent
Spalding
Lincolnshire
PE11 1AF

Mellor's Cellar Consultancy Limited (Registered number: 13977880)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,475 54,278

CURRENT ASSETS
Cash at bank 4,188 10,768

CREDITORS
Amounts falling due within one year 5 16,446 32,258
NET CURRENT LIABILITIES (12,258 ) (21,490 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,217

32,788

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 29,207 32,778
29,217 32,788

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2024 and were signed on its behalf by:





Mrs E Mellor - Director


Mellor's Cellar Consultancy Limited (Registered number: 13977880)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Mellor's Cellar Consultancy Limited 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 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.
Equipment - 25% on reducing balance

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 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.

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 2 (2023 - 2 ) .

Mellor's Cellar Consultancy Limited (Registered number: 13977880)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 April 2023 56,688
Additions 1,022
At 31 March 2024 57,710
DEPRECIATION
At 1 April 2023 2,410
Charge for year 13,825
At 31 March 2024 16,235
NET BOOK VALUE
At 31 March 2024 41,475
At 31 March 2023 54,278

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 1,000 1,000
Taxation and social security 3,935 -
Other creditors 11,511 31,258
16,446 32,258