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COMPANY REGISTRATION NUMBER: 708653
Melluish Bros. Limited
Filleted Unaudited Financial Statements
31 January 2025
Melluish Bros. Limited
Statement of Financial Position
31 January 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
46,302
59,460
Investments
6
100
100
--------
--------
46,402
59,560
Current assets
Stocks
6,250
5,140
Debtors
7
87,345
146,496
Cash at bank and in hand
263,770
234,132
---------
---------
357,365
385,768
Creditors: amounts falling due within one year
8
61,845
100,310
---------
---------
Net current assets
295,520
285,458
---------
---------
Total assets less current liabilities
341,922
345,018
Provisions
Taxation including deferred tax
3,600
6,400
---------
---------
Net assets
338,322
338,618
---------
---------
Capital and reserves
Called up share capital
6,900
6,900
Other reserves
9,245
9,245
Profit and loss account
322,177
322,473
---------
---------
Shareholder funds
338,322
338,618
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Melluish Bros. Limited
Statement of Financial Position (continued)
31 January 2025
These financial statements were approved by the board of directors and authorised for issue on 14 May 2025 , and are signed on behalf of the board by:
Mr G L Melluish
Director
Company registration number: 708653
Melluish Bros. Limited
Notes to the Financial Statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Shepherd Street, Sheffield, South Yorkshire, S3 7BA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Deferred tax
Provision is made at current rates for tax deferred in respect of all material timing differences. The company has not adopted a policy of discounting deferred tax assets and liabilities.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold property
-
5% reducing balance
Plant & machinery
-
20% reducing balance
Fixtures & fittings
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).
5. Tangible assets
Land and buildings
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 February 2024 and 31 January 2025
54,879
346,872
19,676
67,245
488,672
--------
---------
--------
--------
---------
Depreciation
At 1 February 2024
50,027
331,596
19,204
28,385
429,212
Charge for the year
243
3,056
144
9,715
13,158
--------
---------
--------
--------
---------
At 31 January 2025
50,270
334,652
19,348
38,100
442,370
--------
---------
--------
--------
---------
Carrying amount
At 31 January 2025
4,609
12,220
328
29,145
46,302
--------
---------
--------
--------
---------
At 31 January 2024
4,852
15,276
472
38,860
59,460
--------
---------
--------
--------
---------
6. Investments
Shares in group undertakings
£
Cost
At 1 February 2024 and 31 January 2025
100
----
Impairment
At 1 February 2024 and 31 January 2025
----
Carrying amount
At 31 January 2025
100
----
At 31 January 2024
100
----
The company owns 100% of the issued share capital of Melluish Limited, a dormant company registered in England. The total capital and reserves of the company at 31 January 2025 was £100 (2024: £100).
7. Debtors
2025
2024
£
£
Trade debtors
71,254
131,462
Other debtors
16,091
15,034
--------
---------
87,345
146,496
--------
---------
8. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,341
18,052
Amounts owed to group undertakings and undertakings in which the company has a participating interest
100
100
Corporation tax
28,747
37,856
Social security and other taxes
10,216
17,462
Other creditors
12,441
26,840
--------
---------
61,845
100,310
--------
---------
9. Director's advances, credits and guarantees
There were no advances to the director during the year.