Company registration number 11958823 (England and Wales)
MELLOR ARCHITECTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
PAGES FOR FILING WITH REGISTRAR
MELLOR ARCHITECTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
MELLOR ARCHITECTS LIMITED
BALANCE SHEET
AS AT
31 MAY 2024
31 May 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
167
832
Tangible assets
4
1,782
3,270
Investments
5
-
0
200
1,949
4,302
Current assets
Stocks
8,715
30,690
Debtors
7
29,446
30,009
Cash at bank and in hand
59,251
158
97,412
60,857
Creditors: amounts falling due within one year
8
(56,699)
(41,771)
Net current assets
40,713
19,086
Net assets
42,662
23,388
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
42,562
23,288
Total equity
42,662
23,388

For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 November 2024 and are signed on its behalf by:
P J Boyd
Director
Company registration number 11958823 (England and Wales)
MELLOR ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
- 2 -
1
Accounting policies
Company information

Mellor Architects Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for services net of VAT.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Stocks

Stocks are stated at the lower of cost and net realisable value.

MELLOR ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MELLOR ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
1
Accounting policies
(Continued)
- 4 -
1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.13
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in other income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
5
6
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2023 and 31 May 2024
3,326
Amortisation and impairment
At 1 June 2023
2,494
Amortisation charged for the year
665
At 31 May 2024
3,159
Carrying amount
At 31 May 2024
167
At 31 May 2023
832
MELLOR ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2023 and 31 May 2024
8,206
Depreciation and impairment
At 1 June 2023
4,936
Depreciation charged in the year
1,488
At 31 May 2024
6,424
Carrying amount
At 31 May 2024
1,782
At 31 May 2023
3,270
MELLOR ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 6 -
5
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
-
0
200
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 June 2023 & 31 May 2024
200
Impairment
At 1 June 2023
-
Impairment losses
200
At 31 May 2024
200
Carrying amount
At 31 May 2024
-
At 31 May 2023
200
6
Subsidiaries

Details of the company's subsidiaries at 31 May 2024 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Hanson Marston Mellor Limited - Dormant
1 - Below
Ordinary
100.00

Registered office addresses (all UK unless otherwise indicated):

1
125 Highgate, Kendal, Cumbria, LA9 4EN

Hanson Marton Mellor Ltd, a dormant subsidiary, was formally dissolved on 3 September 2024.

7
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
22,140
15,915
Other debtors
7,306
14,094
29,446
30,009
MELLOR ARCHITECTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 7 -
8
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
-
0
7,336
Trade creditors
102
1,226
Amounts owed to group undertakings
-
0
200
Corporation tax
22,449
7,895
Other taxation and social security
24,471
12,135
Other creditors
9,677
12,979
56,699
41,771
9
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2024-05-312023-06-01false18 November 2024CCH SoftwareCCH Accounts Production 2024.200No description of principal activityP J BoydB Shiachfalsefalse119588232023-06-012024-05-31119588232024-05-31119588232023-05-3111958823core:NetGoodwill2024-05-3111958823core:NetGoodwill2023-05-3111958823core:OtherPropertyPlantEquipment2024-05-3111958823core:OtherPropertyPlantEquipment2023-05-3111958823core:CurrentFinancialInstrumentscore:WithinOneYear2024-05-3111958823core:CurrentFinancialInstrumentscore:WithinOneYear2023-05-3111958823core:CurrentFinancialInstruments2024-05-3111958823core:CurrentFinancialInstruments2023-05-3111958823core:ShareCapital2024-05-3111958823core:ShareCapital2023-05-3111958823core:RetainedEarningsAccumulatedLosses2024-05-3111958823core:RetainedEarningsAccumulatedLosses2023-05-3111958823bus:Director12023-06-012024-05-3111958823core:Goodwill2023-06-012024-05-3111958823core:FurnitureFittings2023-06-012024-05-31119588232022-06-012023-05-3111958823core:NetGoodwill2023-05-3111958823core:NetGoodwill2023-06-012024-05-3111958823core:OtherPropertyPlantEquipment2023-05-3111958823core:OtherPropertyPlantEquipment2023-06-012024-05-3111958823core:WithinOneYear2024-05-3111958823core:WithinOneYear2023-05-3111958823bus:PrivateLimitedCompanyLtd2023-06-012024-05-3111958823bus:SmallCompaniesRegimeForAccounts2023-06-012024-05-3111958823bus:FRS1022023-06-012024-05-3111958823bus:AuditExemptWithAccountantsReport2023-06-012024-05-3111958823bus:Director22023-06-012024-05-3111958823bus:FullAccounts2023-06-012024-05-31xbrli:purexbrli:sharesiso4217:GBP