Registration number:
B.Melling Building Contractors And Shop Fitters Ltd
for the Year Ended 30 November 2024
B.Melling Building Contractors And Shop Fitters Ltd
Contents
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Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
B.Melling Building Contractors And Shop Fitters Ltd
Company Information
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Directors |
Mr D P Hughes Mrs K Hughes |
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Registered office |
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Accountants |
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B.Melling Building Contractors And Shop Fitters Ltd
(Registration number: 04563809)
Balance Sheet as at 30 November 2024
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2023 |
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Fixed assets |
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Tangible assets |
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Investment property |
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Current assets |
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Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Total assets less current liabilities |
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Provisions for liabilities |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Revaluation reserve |
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Retained earnings |
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Shareholders' funds |
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For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
B.Melling Building Contractors And Shop Fitters Ltd
(Registration number: 04563809)
Balance Sheet as at 30 November 2024
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.
Approved and authorised by the
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B.Melling Building Contractors And Shop Fitters Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024
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Statutory information |
B.Melling Building Contractors And Shop Fitters Lts is a proivate 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.
These financial statements were authorised for issue by the
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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 as modified by the revaluation of certain assets.
Turnover
Turnover is measured at the fair valuse 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.
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Asset class |
Depreciation method and rate |
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Plant & machinery |
20% on cost |
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Fixtures & fittings |
20% on cost |
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Motor vehicles |
25% on cost |
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Computer equipment |
33.33% on cost |
Investment property
Stocks
Work in progress is valued on a contract basis and turnover and related costs are recognised as activity progresses.
Tax
Taxation for the year comprises current and defreed tax. Tax is recoginesd in the Statement of Income and Retained Earnings, 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.
B.Melling Building Contractors And Shop Fitters Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024
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.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
B.Melling Building Contractors And Shop Fitters Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024
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Tangible fixed assets |
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Fixtures and fittings |
Plant and machinery |
Office equipment |
Motor vehicles |
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Cost or valuation |
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At 1 December 2023 |
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Additions |
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At 30 November 2024 |
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Depreciation |
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At 1 December 2023 |
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Charge for the year |
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At 30 November 2024 |
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Carrying amount |
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At 30 November 2024 |
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At 30 November 2023 |
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Total |
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Cost or valuation |
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At 1 December 2023 |
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Additions |
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At 30 November 2024 |
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Depreciation |
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At 1 December 2023 |
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Charge for the year |
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At 30 November 2024 |
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Carrying amount |
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At 30 November 2024 |
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At 30 November 2023 |
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Investment property |
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At 1 December 2023 |
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At 30 November 2024 |
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B.Melling Building Contractors And Shop Fitters Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024
Fair value at 30 November 2024 is represented by:
Valuation in 2022 - £6,502
Valuation in 2023 - £Nil
Cost - £208,498
The investment property was valued on an open market basis at the balance sheet date by the company's directors.
B.Melling Building Contractors And Shop Fitters Ltd
Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024
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Debtors : amounts falling due within one year |
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Current |
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Trade debtors |
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Amounts owed by group undertakings |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2024 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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Reserves |
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Revaluation reserve |
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At 1 December 2023 and 30 November 2024 |
5,627 |
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Related party transactions |
Included within Other Debtors is an interest free loan of £1,090,545 (2023 - £720,602) due from DK Investment Properties Ltd. Mr & Mrs Hughes are both directors and shareholders of DK Investment Properties Ltd.