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Registration number: 04563809

B.Melling Building Contractors And Shop Fitters Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

B.Melling Building Contractors And Shop Fitters Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

B.Melling Building Contractors And Shop Fitters Ltd

Company Information

Directors

Mr D P Hughes

Mrs K Hughes

Registered office

82 Albert Road
Bollington
Macclesfield
Cheshire
SK10 5HS

Accountants

Bright Partnership Limited
Suite 1 Armcon Business Park
London Road South
Poynton
Cheshire
SK12 1LQ

 

B.Melling Building Contractors And Shop Fitters Ltd

(Registration number: 04563809)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

59,083

80,799

Investment property

5

215,000

215,001

 

274,083

295,800

Current assets

 

Stocks

563,303

13,294

Debtors

6

4,299,465

3,633,210

Cash at bank and in hand

 

1,834,774

1,805,303

 

6,697,542

5,451,807

Creditors: Amounts falling due within one year

7

(1,515,540)

(936,348)

Net current assets

 

5,182,002

4,515,459

Total assets less current liabilities

 

5,456,085

4,811,259

Provisions for liabilities

(14,771)

(14,239)

Net assets

 

5,441,314

4,797,020

Capital and reserves

 

Called up share capital

106

106

Revaluation reserve

5,267

5,267

Retained earnings

5,435,941

4,791,647

Shareholders' funds

 

5,441,314

4,797,020

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:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

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 Board on 29 July 2025 and signed on its behalf by:
 

.........................................
Mr D P Hughes
Director

 

B.Melling Building Contractors And Shop Fitters Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

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 Board on 29 July 2025.

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 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.

Asset class

Depreciation method and rate

Plant & machinery

20% on cost

Fixtures & fittings

20% on cost

Motor vehicles

25% on cost

Computer equipment

33.33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2023 - 18).

 

B.Melling Building Contractors And Shop Fitters Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible fixed assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Cost or valuation

At 1 December 2023

5,571

39,917

15,242

268,657

Additions

-

2,433

8,439

30,907

At 30 November 2024

5,571

42,350

23,681

299,564

Depreciation

At 1 December 2023

4,439

30,040

13,906

200,203

Charge for the year

513

6,986

3,142

52,854

At 30 November 2024

4,952

37,026

17,048

253,057

Carrying amount

At 30 November 2024

619

5,324

6,633

46,507

At 30 November 2023

1,132

9,877

1,336

68,454

Total
£

Cost or valuation

At 1 December 2023

329,387

Additions

41,779

At 30 November 2024

371,166

Depreciation

At 1 December 2023

248,588

Charge for the year

63,495

At 30 November 2024

312,083

Carrying amount

At 30 November 2024

59,083

At 30 November 2023

80,799

5

Investment property

2024
£

At 1 December 2023

215,000

At 30 November 2024

215,000

 

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

6

Debtors : amounts falling due within one year

Current

Note

2024
£

2023
£

Trade debtors

 

728,559

588,158

Amounts owed by group undertakings

9

1,707,977

1,529,674

Other debtors

 

1,862,929

1,515,378

   

4,299,465

3,633,210

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

963,476

455,770

Taxation and social security

551,597

450,089

Other creditors

467

30,489

1,515,540

936,348

8

Reserves

Revaluation reserve
£

At 1 December 2023 and 30 November 2024

5,627

9

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.