Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-013No description of principal activityfalse3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC691618 2023-04-01 2024-03-31 SC691618 2022-04-01 2023-03-31 SC691618 2024-03-31 SC691618 2023-03-31 SC691618 c:Director1 2023-04-01 2024-03-31 SC691618 c:Director2 2023-04-01 2024-03-31 SC691618 c:Director3 2023-04-01 2024-03-31 SC691618 c:RegisteredOffice 2023-04-01 2024-03-31 SC691618 d:CurrentFinancialInstruments 2024-03-31 SC691618 d:CurrentFinancialInstruments 2023-03-31 SC691618 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC691618 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC691618 d:ShareCapital 2024-03-31 SC691618 d:ShareCapital 2023-03-31 SC691618 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC691618 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC691618 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC691618 c:OrdinaryShareClass1 2024-03-31 SC691618 c:OrdinaryShareClass1 2023-03-31 SC691618 c:FRS102 2023-04-01 2024-03-31 SC691618 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC691618 c:FullAccounts 2023-04-01 2024-03-31 SC691618 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC691618 6 2023-04-01 2024-03-31 SC691618 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC691618










MELLOW GROUP LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
MELLOW GROUP LTD
 

COMPANY INFORMATION


Directors
Mr J Ryce 
Kirkcaldy One Limited 
Kirkcaldy Two Limited 




Registered number
SC691618



Registered office
20 Pentland House
Pentland Park

Glenrothes

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
MELLOW GROUP LTD
REGISTERED NUMBER: SC691618

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
2
3

  
2
3

Current assets
  

Debtors: amounts falling due within one year
 5 
1,228,850
533,845

Bank and cash balances
  
6,268
610,625

  
1,235,118
1,144,470

Creditors: amounts falling due within one year
 6 
(876,747)
(782,254)

Net current assets
  
 
 
358,371
 
 
362,216

Total assets less current liabilities
  
358,373
362,219

  

Net assets
  
358,373
362,219


Capital and reserves
  

Called up share capital 
 7 
3
3

Profit and loss account
  
358,370
362,216

  
358,373
362,219


Page 1

 
MELLOW GROUP LTD
REGISTERED NUMBER: SC691618

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 October 2024.




Kirkcaldy One Limited
Kirkcaldy Two Limited
Director
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
MELLOW GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Mellow Group Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC691618. The registered office is 20 Pentland House, Pentland Park, KY6 2AH.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position 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.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
MELLOW GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
3


Disposals
(1)



At 31 March 2024
2





5.


Debtors

2024
2023
£
£


Amounts owed by group companies
1,228,388
533,407

Prepayments and accrued income
462
438

1,228,850
533,845



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group companies
-
81,177

Other creditors
876,285
701,077

Accruals and deferred income
462
-

876,747
782,254



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



3 (2023 - 3) Ordinary shares of £1.00 each
3
3



Page 4