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REGISTERED NUMBER: 06653605 (England and Wales)










Steve Mellor (Accident Repair Centre)
Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024






Steve Mellor (Accident Repair Centre)
Limited (Registered number: 06653605)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Steve Mellor (Accident Repair Centre)
Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: Mr S M F Mellor
Mrs A Mellor
Mr M S F Mellor





REGISTERED OFFICE: Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN





REGISTERED NUMBER: 06653605 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Steve Mellor (Accident Repair Centre)
Limited (Registered number: 06653605)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 511,101 497,524

CURRENT ASSETS
Stocks 53,299 44,959
Debtors 5 63,571 206,468
Cash at bank and in hand 298,197 164,796
415,067 416,223
CREDITORS
Amounts falling due within one year 6 156,203 167,652
NET CURRENT ASSETS 258,864 248,571
TOTAL ASSETS LESS CURRENT
LIABILITIES

769,965

746,095

CREDITORS
Amounts falling due after more than one year 7 (82,953 ) (137,083 )

PROVISIONS FOR LIABILITIES (46,810 ) (37,602 )
NET ASSETS 640,202 571,410

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 640,102 571,310
SHAREHOLDERS' FUNDS 640,202 571,410

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Steve Mellor (Accident Repair Centre)
Limited (Registered number: 06653605)

Balance Sheet - continued
31 August 2024


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 23 May 2025 and were signed on its behalf by:





Mr S M F Mellor - Director


Steve Mellor (Accident Repair Centre)
Limited (Registered number: 06653605)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Steve Mellor (Accident Repair Centre) 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.
Plant and machinery etc - 33% on cost, 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

No depreciation is provided on the land or the original building as land was the main part of the value.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

Steve Mellor (Accident Repair Centre)
Limited (Registered number: 06653605)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 313,230 390,063 703,293
Additions - 37,518 37,518
At 31 August 2024 313,230 427,581 740,811
DEPRECIATION
At 1 September 2023 - 205,769 205,769
Charge for year - 23,941 23,941
At 31 August 2024 - 229,710 229,710
NET BOOK VALUE
At 31 August 2024 313,230 197,871 511,101
At 31 August 2023 313,230 184,294 497,524

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 51,164 201,901
Other debtors 12,407 4,567
63,571 206,468

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 17,267 17,267
Trade creditors 54,058 74,520
Taxation and social security 77,192 57,718
Other creditors 7,686 18,147
156,203 167,652

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 953 15,083
Other creditors 82,000 122,000
82,953 137,083

Other creditors of £82,000 (2023: £122,000) represent a long term directors loan, made to the company to fund the purchase of freehold property. There are no defined repayment or interest terms attached to the loan.

8. ULTIMATE CONTROLLING PARTY

Ultimate control of the company lies with the directors, who own the issued share capital in its entirety.