2022-09-012023-08-312023-08-31false09180922MELLOR'S MOT AND GARAGE 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MELLOR'S MOT AND GARAGE LTD

Registered Number
09180922
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

MELLOR'S MOT AND GARAGE LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

Stephen Joseph HENRY
Joanna ROWE

Registered Address

Community House
Badger Street
Bury
BL9 6AD

Registered Number

09180922 (England and Wales)
MELLOR'S MOT AND GARAGE LTD
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets346,93659,191
46,93659,191
Current assets
Stocks25,000100,000
Debtors434,54116,029
Cash at bank and on hand346,124286,871
405,665402,900
Creditors amounts falling due within one year5(364,390)(488,242)
Net current assets (liabilities)41,275(85,342)
Total assets less current liabilities88,211(26,151)
Creditors amounts falling due after one year6(116,113)(36,428)
Net assets(27,902)(62,579)
Capital and reserves
Called up share capital100100
Profit and loss account(28,002)(62,679)
Shareholders' funds(27,902)(62,579)
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
Stephen Joseph HENRY
Director
Registered Company No. 09180922
MELLOR'S MOT AND GARAGE LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1014
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 22115,227
At 31 August 23115,227
Depreciation and impairment
At 01 September 2256,036
Charge for year12,255
At 31 August 2368,291
Net book value
At 31 August 2346,936
At 31 August 2259,191
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables34,541-
Other debtors-16,029
Total34,54116,029
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables245,725444,860
Taxation and social security24,17440,844
Other creditors3,8332,538
Accrued liabilities and deferred income90,658-
Total364,390488,242
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts58,895-
Other creditors57,21836,428
Total116,11336,428