Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3116544294No description of principal activity2024-01-0198falsefalsetruefalse 5310150 2024-01-01 2024-12-31 5310150 2023-01-01 2023-12-31 5310150 2024-12-31 5310150 2023-12-31 5310150 2023-01-01 5310150 1 2024-01-01 2024-12-31 5310150 1 2023-01-01 2023-12-31 5310150 3 2024-01-01 2024-12-31 5310150 3 2023-01-01 2023-12-31 5310150 5 2024-01-01 2024-12-31 5310150 5 2023-01-01 2023-12-31 5310150 7 2024-01-01 2024-12-31 5310150 7 2023-01-01 2023-12-31 5310150 d:CompanySecretary1 2024-01-01 2024-12-31 5310150 d:Director1 2024-01-01 2024-12-31 5310150 d:Director2 2024-01-01 2024-12-31 5310150 d:Director3 2024-01-01 2024-12-31 5310150 d:Director4 2024-01-01 2024-12-31 5310150 d:Director5 2024-01-01 2024-12-31 5310150 d:RegisteredOffice 2024-01-01 2024-12-31 5310150 d:Agent1 2024-01-01 2024-12-31 5310150 e:Buildings e:ShortLeaseholdAssets 2024-01-01 2024-12-31 5310150 e:Buildings e:ShortLeaseholdAssets 2024-12-31 5310150 e:Buildings e:ShortLeaseholdAssets 2023-12-31 5310150 e:PlantMachinery 2024-01-01 2024-12-31 5310150 e:PlantMachinery 2024-12-31 5310150 e:PlantMachinery 2023-12-31 5310150 e:PlantMachinery e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 5310150 e:PlantMachinery e:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 5310150 e:MotorVehicles 2024-01-01 2024-12-31 5310150 e:MotorVehicles 2024-12-31 5310150 e:MotorVehicles 2023-12-31 5310150 e:MotorVehicles e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 5310150 e:MotorVehicles e:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 5310150 e:FurnitureFittings 2024-01-01 2024-12-31 5310150 e:FurnitureFittings 2024-12-31 5310150 e:FurnitureFittings 2023-12-31 5310150 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 5310150 e:FurnitureFittings e:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 5310150 e:OfficeEquipment 2024-01-01 2024-12-31 5310150 e:OfficeEquipment 2024-12-31 5310150 e:OfficeEquipment 2023-12-31 5310150 e:OfficeEquipment e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 5310150 e:OfficeEquipment e:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 5310150 e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 5310150 e:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 5310150 e:CurrentFinancialInstruments 2024-12-31 5310150 e:CurrentFinancialInstruments 2023-12-31 5310150 e:CurrentFinancialInstruments 1 2024-12-31 5310150 e:CurrentFinancialInstruments 1 2023-12-31 5310150 e:Non-currentFinancialInstruments 2024-12-31 5310150 e:Non-currentFinancialInstruments 2023-12-31 5310150 e:CurrentFinancialInstruments e:WithinOneYear 2024-12-31 5310150 e:CurrentFinancialInstruments e:WithinOneYear 2023-12-31 5310150 e:Non-currentFinancialInstruments e:AfterOneYear 2024-12-31 5310150 e:Non-currentFinancialInstruments e:AfterOneYear 2023-12-31 5310150 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2024-12-31 5310150 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2023-12-31 5310150 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2024-12-31 5310150 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2023-12-31 5310150 e:Non-currentFinancialInstruments e:MoreThanFiveYears 2024-12-31 5310150 e:Non-currentFinancialInstruments e:MoreThanFiveYears 2023-12-31 5310150 f:UnitedKingdom 2024-01-01 2024-12-31 5310150 f:UnitedKingdom 2023-01-01 2023-12-31 5310150 e:UKTax 2024-01-01 2024-12-31 5310150 e:UKTax 2023-01-01 2023-12-31 5310150 e:ShareCapital 2024-01-01 2024-12-31 5310150 e:ShareCapital 2024-12-31 5310150 e:ShareCapital 2023-01-01 2023-12-31 5310150 e:ShareCapital 2023-12-31 5310150 e:ShareCapital 2023-01-01 5310150 e:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 5310150 e:RetainedEarningsAccumulatedLosses 2024-12-31 5310150 e:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 5310150 e:RetainedEarningsAccumulatedLosses 2023-12-31 5310150 e:RetainedEarningsAccumulatedLosses 2023-01-01 5310150 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-12-31 5310150 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 5310150 d:OrdinaryShareClass1 2024-01-01 2024-12-31 5310150 d:OrdinaryShareClass1 2024-12-31 5310150 d:OrdinaryShareClass1 2023-12-31 5310150 d:FRS102 2024-01-01 2024-12-31 5310150 d:Audited 2024-01-01 2024-12-31 5310150 d:FullAccounts 2024-01-01 2024-12-31 5310150 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 5310150 e:FinancialLiabilitiesFairValueThroughProfitOrLoss e:ListedExchangeTraded 2024-12-31 5310150 e:FinancialLiabilitiesFairValueThroughProfitOrLoss e:ListedExchangeTraded 2023-12-31 5310150 e:WithinOneYear 2024-12-31 5310150 e:WithinOneYear 2023-12-31 5310150 e:BetweenOneFiveYears 2024-12-31 5310150 e:BetweenOneFiveYears 2023-12-31 5310150 e:MoreThanFiveYears 2024-12-31 5310150 e:MoreThanFiveYears 2023-12-31 5310150 e:HirePurchaseContracts e:WithinOneYear 2024-12-31 5310150 e:HirePurchaseContracts e:WithinOneYear 2023-12-31 5310150 e:HirePurchaseContracts e:BetweenOneFiveYears 2024-12-31 5310150 e:HirePurchaseContracts e:BetweenOneFiveYears 2023-12-31 5310150 e:AcceleratedTaxDepreciationDeferredTax 2024-12-31 5310150 e:AcceleratedTaxDepreciationDeferredTax 2023-12-31 5310150 6 2024-01-01 2024-12-31 5310150 e:Buildings e:LeasedAssetsHeldAsLessee 2024-12-31 5310150 e:Buildings e:LeasedAssetsHeldAsLessee 2023-12-31 5310150 e:PlantMachinery e:LeasedAssetsHeldAsLessee 2024-12-31 5310150 e:PlantMachinery e:LeasedAssetsHeldAsLessee 2023-12-31 5310150 e:MotorVehicles e:LeasedAssetsHeldAsLessee 2024-12-31 5310150 e:MotorVehicles e:LeasedAssetsHeldAsLessee 2023-12-31 5310150 e:FurnitureFittings e:LeasedAssetsHeldAsLessee 2024-12-31 5310150 e:FurnitureFittings e:LeasedAssetsHeldAsLessee 2023-12-31 5310150 e:LeasedAssetsHeldAsLessee 2024-12-31 5310150 e:LeasedAssetsHeldAsLessee 2023-12-31 5310150 g:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 5310150









MITCHELL'S (OF MANSFIELD) LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
COMPANY INFORMATION


Directors
A R Mitchell 
R Mitchell 
R J Montgomery 
S T Henson 
T Mitchell 




Company secretary
S T Henson



Registered number
5310150



Registered office
Brierley Park Industrial Estate
Brierley Park Close

Sutton-in-Ashfield

Nottinghamshire

NG17 3FW




Independent auditor
Barnett & Turner Accountants Ltd
Chartered Accountants & Statutory Auditor

Cromwell House

68 West Gate

Mansfield

Nottinghamshire

NG18 1RR




Bankers
NatWest Bank PLC
9 Church Street

Mansfield

Nottinghamshire

NG18 1AF





 
MITCHELL'S (OF MANSFIELD) LIMITED
 

CONTENTS



Page
Strategic report
 
 
1 - 2
Directors' report
 
 
3 - 4
Independent auditor's report
 
 
5 - 8
Statement of comprehensive income
 
 
9
Balance sheet
 
 
10
Statement of changes in equity
 
 
11
Statement of cash flows
 
 
12 - 13
Analysis of net debt
 
 
13
Notes to the financial statements
 
 
14 - 31


 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The directors present their strategic report for the year ended 31 December 2024.

Business review
 
2024 was a satisfactory year. The company continues to build on its reputation for quality and reliability, with both existing and new customers.
Every effort continues to be made to keep a tight control on overheads.
The company's strong relationships with its customers have enabled credit control to be maintained within a target of 66 days. 

Principal risks and uncertainties
 
A continuous review of business risks and uncertainties is carried out by management throughout the year.
The main risks to the business are the availability of a suitably qualified and experienced workforce and the knock-on effect of fluctuations in fuel prices and general costs. The company's reputation for staff welfare has enabled it to attract and retain high quality staff, with a number of drivers being with the company for many years.
It is not possible to mitigate against fluctuations on oil prices - the company will absorb minor fluctuations as far as possible in order to maintain its strong relationships with customers. Only long term changes in oil prices will be passed on to customers.
A large proportion of turnover is generated by the company's top customers. There are contracts in place with these customers to protect the trading relationship with them. These contracts are reveiwed periodically and the directors are confident, from the results of recent reviews, that these trading relationships will continue for the foreseeable future. The customer base is underpinned by a large number of smaller clients to spread the operational risk of customer dependence, and this policy will enable the company to recover quickly from any failure of its customers. 
At the time of signing there remains a degree of uncertainty about the full economic impact of the wider geopolitical environment and the cost of living. The directors continue to monitor the position closely, however they believe that the company will maintain its current level of activity, subject to their continued support and understand that the company may be affected to some degree by general economic factors in the UK.

Financial key performance indicators
 
The performance of the company and position at the balance sheet date are summarised below:
                                                                                                                                                   2024    2023
Gross margin                                                                                                                              24.4%  23.7%
                                                                                                                                                                                                                                                   

Other key performance indicators
 
There are no specific other key performance indicators.

Page 1

 
MITCHELL'S (OF MANSFIELD) LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


This report was approved by the board on 26 September 2025 and signed on its behalf.


S T Henson
Director

Page 2

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, the directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £126,951 (2023 - loss £180,672).

Dividends paid during the year amounted to £1,000,000 (2023 - £nil). No final dividends are proposed.

Directors

The directors who served during the year were:

A R Mitchell 
R Mitchell 
R J Montgomery 
S T Henson 
T Mitchell 

Future developments

The main aim is to increase the level of activity by continuing to meet and indeed exceed customers' expectations in terms of delivery schedules, with the approachability and attitude of staff members consistent with that of a traditional family company.

Page 3

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditor

Each of the persons who are directors at the time when this directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Post balance sheet events

There have been no significant events affecting the company since the year end.

Auditor

The auditor, Barnett & Turner Accountants Ltdwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 26 September 2025 and signed on its behalf.
 





S T Henson
Director

Page 4

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MITCHELL'S (OF MANSFIELD) LIMITED
 

Opinion


We have audited the financial statements of Mitchell's (of Mansfield) Limited (the 'company') for the year ended 31 December 2024, which comprise the statement of comprehensive income, the , the balance sheet, the statement of cash flows, the statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MITCHELL'S (OF MANSFIELD) LIMITED (CONTINUED)


Other information


The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual reportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MITCHELL'S (OF MANSFIELD) LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our planning process:
 
We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The company did not inform us of any known, suspected or alleged fraud.
We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: FRS 102, Companies Act 2006.
We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.
Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment. 

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual.
Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.
Reviewing and challenging the assumptions and judgements used by management in their significant accounting estimates, in particular in relation to depreciation.
Assessing the extent of compliance, or lack of, with the relevant laws and regulations.
Testing key revenue lines, in particular cut-off, for evidence of management bias.
Performing a physical verification of key assets.
Obtaining third-party confirmation of material bank and loan balances.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.


Page 7

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MITCHELL'S (OF MANSFIELD) LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Jonathan Wilson FCA, CTA (senior statutory auditor)
For and on behalf of
Barnett & Turner Accountants Ltd
Chartered Accountants
Statutory Auditor

26 September 2025
Page 8

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
14,399,453
13,787,368

Cost of sales
  
(10,881,072)
(10,524,955)

Gross profit
  
3,518,381
3,262,413

Administrative expenses
  
(2,780,173)
(2,971,856)

Other operating income
 5 
666
3,960

Operating profit
 6 
738,874
294,517

(Loss)/profit on disposal of investments
  
(61,050)
-

Interest receivable and similar income
 10 
-
437

Interest payable and similar expenses
 11 
(438,356)
(289,979)

Profit before tax
  
239,468
4,975

Tax on profit
 12 
(112,517)
(185,647)

Profit/(loss) for the financial year
  
126,951
(180,672)

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 14 to 31 form part of these financial statements.

Page 9

 
MITCHELL'S (OF MANSFIELD) LIMITED
REGISTERED NUMBER: 5310150

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 14 
5,180,205
5,701,236

Investments
 15 
-
61,050

  
5,180,205
5,762,286

Current assets
  

Stocks
 16 
9,000
9,000

Debtors
 17 
2,721,682
3,278,236

Cash at bank and in hand
 18 
68,225
80,580

  
2,798,907
3,367,816

Creditors: amounts falling due within one year
 19 
(5,051,043)
(4,803,188)

Net current liabilities
  
 
 
(2,252,136)
 
 
(1,435,372)

Total assets less current liabilities
  
2,928,069
4,326,914

Creditors: amounts falling due after more than one year
 20 
(1,994,256)
(2,426,768)

Provisions for liabilities
  

Deferred tax
 24 
(551,437)
(644,721)

Net assets
  
382,376
1,255,425


Capital and reserves
  

Called up share capital 
 25 
100
100

Profit and loss account
 26 
382,276
1,255,325

  
382,376
1,255,425


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.




S T Henson
Director

The notes on pages 14 to 31 form part of these financial statements.

Page 10

 
MITCHELL'S (OF MANSFIELD) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2024
100
1,255,325
1,255,425


Comprehensive income for the year

Profit for the year
-
126,951
126,951
Total comprehensive income for the year
-
126,951
126,951


Contributions by and distributions to owners

Dividends: Equity capital
-
(1,000,000)
(1,000,000)


At 31 December 2024
100
382,276
382,376


The notes on pages 14 to 31 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
100
1,435,997
1,436,097


Comprehensive income for the year

Loss for the year
-
(180,672)
(180,672)
Total comprehensive income for the year
-
(180,672)
(180,672)


Total transactions with owners
-
-
-


At 31 December 2023
100
1,255,325
1,255,425


The notes on pages 14 to 31 form part of these financial statements.

Page 11

 
MITCHELL'S (OF MANSFIELD) LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
738,874
294,517

Adjustments for:

Depreciation of tangible assets
551,729
572,801

Loss on disposal of tangible assets
7,448
47,780

Decrease/(increase) in debtors
635,100
(739,234)

(Increase) in amounts owed by associates
(29,452)
(67,100)

(Decrease)/increase in creditors
(61,657)
626,359

Corporation tax (paid)
(243,417)
(14,997)

Net cash generated from operating activities

1,598,625
720,126


Cash flows from investing activities

Purchase of tangible fixed assets
(66,561)
(1,819,573)

Sale of tangible fixed assets
28,416
8,333

Interest received
-
437

HP interest paid
(191,834)
(81,272)

Net cash from investing activities

(229,979)
(1,892,075)

Cash flows from financing activities

New secured loans
-
1,010,395

Repayment of loans
(33,889)
-

Other new loans
226,417
-

Repayment of/new finance leases
(359,744)
36,307

Movements on invoice discounting
32,737
225,312

Dividends paid
(1,000,000)
-

Interest paid
(246,522)
(208,707)

Net cash used in financing activities
(1,381,001)
1,063,307

Net (decrease) in cash and cash equivalents
(12,355)
(108,642)

Cash and cash equivalents at beginning of year
80,580
189,222

Cash and cash equivalents at the end of year
68,225
80,580


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
68,225
80,580

68,225
80,580

Page 12

 
MITCHELL'S (OF MANSFIELD) LIMITED
 


FOR THE YEAR ENDED 31 DECEMBER 2024




At 1 January 2024
Cash flows
At 31 December 2024
£

£

£

Cash at bank and in hand

80,580

(12,355)

68,225

Debt due after 1 year

(1,402,062)

(140,280)

(1,542,342)

Debt due within 1 year

(75,000)

(167,388)

(242,388)

Finance leases

(1,629,889)

359,744

(1,270,145)


(3,026,371)
39,721
(2,986,650)

The notes on pages 14 to 31 form part of these financial statements.

Page 13

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The entity is a private company limited by shares and incorporated in England. Its registered office is, Brierley Park Industrial Estate, Brierley Park Close, Sutton-in-Ashfield, Nottinghamshire, NG17 3FW. 
The principal activity of the company is palletised freight distribution.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The company is expected to continue to generate positive cash flows for the foreseeable future. 
Financial support is given by the company's bankers in the form of an overdraft facility, and also by an invoice discounting arrangement. The company is currently operating within its overdraft and invoice discounting facilities and discussions with both financiers give the directors no reason to believe that this support will be withdrawn.
On the basis of their assessment of the company’s financial position and of the enquiries made of the bank and the invoice discounters, the company’s directors have a reasonable expectation that the company will be able to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
At the date of signing there remains a degree of uncertainty about the full economic impact of the wider geopolitical environment and the cost of living. The directors continue to monitor the position closely and understand that the company may be affected to some degree by general economic factors in the UK, however they believe that the company can continue at an appropriate level of activity subject to continued support and they therefore continue to adopt the going concern basis. 

Page 14

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

Leased assets: the company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 15

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and reducing balance basis method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
straight line over the life of the lease
Plant and machinery
-
25% reducing balance
Motor vehicles
-
15% reducing balance
Fixtures and fittings
-
25% reducing balance
Office equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 16

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.10

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 “Other Financial Instruments Issues” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and
Page 17

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.12
Financial instruments (continued)

loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the finanacial statements where such judgements and estimates have been made include:
Depreciation of tangible fixed assets:
Determining the appropriate rate of depreciation of tangible fixed assets requires an estimate of the useful economic life and ultimate net realisable value. The useful economic life is determined to be the period during which each aseet will generate positive cash flows for the company.
Stock valuation:
Stock is valued at the lower of cost and net realisable value. The nature and pattern of the fuel stock is such that the most appropriate valuation method is average cost. The average cost has been calculated over the period of use of the fuel stock.


4.


Turnover

Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
14,399,453
13,787,368


Page 18

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Other operating income

2024
2023
£
£

Net rents receivable
666
3,960



6.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Other operating lease rentals
253,717
152,053


7.


Auditor's remuneration

During the year, the company obtained the following services from the company's auditor:


2024
2023
£
£

Fees payable to the company's auditor for the audit of the company's financial statements
10,000
10,000
Page 19

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
3,913,803
4,111,489

Social security costs
114,733
120,681

Cost of defined contribution scheme
54,777
60,310

4,083,313
4,292,480


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Management and administration
24
27



Operations
74
67

98
94


9.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
340,308
336,333

Company contributions to defined contribution pension schemes
5,186
7,309

345,494
343,642


During the year retirement benefits were accruing to 3 directors (2023 - 3) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £110,849 (2023 - £112,427).

The value of the company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £3,840 (2023 - £3,840).

Page 20

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Interest receivable

2024
2023
£
£


Other interest receivable
-
437


11.


Interest payable and similar expenses

2024
2023
£
£


Bank interest payable
147,426
83,520

Finance leases and hire purchase contracts
191,834
81,272

Other interest payable
99,096
125,187

438,356
289,979

Page 21

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
205,801
-

Adjustments in respect of previous periods
-
(12,191)


Deferred tax


Origination and reversal of timing differences
(93,284)
197,838


112,517
185,647

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 19%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
239,468
4,976


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 19%)
59,867
945

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
16,401
6,322

Capital allowances for year in excess of depreciation
129,533
(19,458)

Deferred taxation
(93,284)
197,838

Total tax charge for the year
112,517
185,647


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


13.


Dividends

2024
2023
£
£


Ordinary shares
1,000,000
-

Page 22

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2024
4,196,769
394,000
3,748,431
226,337
212,376
8,777,913


Additions
61,674
-
-
719
4,168
66,561


Disposals
-
-
(64,000)
-
-
(64,000)



At 31 December 2024

4,258,443
394,000
3,684,431
227,056
216,544
8,780,474



Depreciation


At 1 January 2024
901,169
293,824
1,609,645
138,335
133,704
3,076,677


Charge for the year on owned assets
165,442
19,288
37,420
12,378
19,694
254,222


Charge for the year on financed assets
-
5,694
282,750
9,062
-
297,506


Disposals
-
-
(28,136)
-
-
(28,136)



At 31 December 2024

1,066,611
318,806
1,901,679
159,775
153,398
3,600,269



Net book value



At 31 December 2024
3,191,832
75,194
1,782,752
67,281
63,146
5,180,205



At 31 December 2023
3,295,600
100,176
2,138,786
88,002
78,672
5,701,236

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Land and buildings
70,171
73,209

Plant and machinery
17,080
22,774

Motor vehicles
1,569,965
1,885,987

Furniture, fittings and equipment
28,332
46,498

1,685,548
2,028,468
Page 23

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           14.Tangible fixed assets (continued)


Page 24

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

15.


Fixed asset investments





Investments in subsidiary companies

£





At 1 January 2024
61,050


Disposals
(61,050)



At 31 December 2024
-





16.


Stocks

2024
2023
£
£

Stock of fuel
9,000
9,000



17.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
65,086
65,086

Due within one year

Trade debtors
794,827
904,740

Factored debts
1,650,486
1,590,078

Amounts owed by joint ventures and associated undertakings
118,552
89,100

Other debtors
68,482
616,597

Prepayments and accrued income
24,249
12,635

2,721,682
3,278,236


The company uses invoice discounting for factored debts.

Included within other debtors due within one year is a loan to a director, amounting to £NIL (2023 - £601,124). Amounts repaid during the year totalled £601,124.  The main conditions were as follows:

The loans are interest free and repayable on demand.

Page 25

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

18.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
68,225
80,580



19.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
75,000
75,000

Other loans
52,248
-

Trade creditors
1,607,395
1,697,746

Corporation tax
205,801
194,322

Other taxation and social security
629,878
659,171

Obligations under finance lease and hire purchase contracts
818,231
605,183

Proceeds of factored debts
1,435,305
1,402,568

Other creditors
147,513
54,472

Accruals and deferred income
79,672
114,726

5,051,043
4,803,188


The following liabilities were secured:

2024
2023
£
£



Bank loan
75,000
75,000

Obligations under finance lease and hire purchase contracts
818,231
605,183

Proceeds of factored debts
1,435,305
1,402,568

2,328,536
2,082,751

Details of security provided:

The bank loan is secured by a fixed charge and a floating charge that covers all the property of the company.
The factoring agreement is secured by a fixed charge and a floating charge that covers all the property of the company.
The obligations under finance lease and hire purchase contracts are secured on the assets concerned.

Page 26

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

20.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
1,368,173
1,402,062

Other loans
174,169
-

Net obligations under finance leases and hire purchase contracts
451,914
1,024,706

1,994,256
2,426,768


The following liabilities were secured:

2024
2023
£
£



Bank loan
1,368,173
1,402,062

Obligations under finance lease and hire purchase contracts
451,914
1,024,706

Other loans
174,169
-

1,994,256
2,426,768

Details of security provided:

The bank loan is secured by a fixed charge and a floating charge that covers all the property of the company.
The obligations under finance lease and hire purchase contracts are secured on the assets concerned.

Page 27

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

21.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
75,000
75,000

Other loans
52,248
-

Amounts falling due 1-2 years

Bank loans
75,000
75,000

Other loans
52,248
-

Amounts falling due 2-5 years

Bank loans
225,000
225,000

Other loans
121,921
-

Amounts falling due after more than 5 years

Bank loans
1,068,173
1,102,062

1,669,590
1,477,062



22.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
818,231
605,183

Between 1-5 years
451,914
1,024,706

1,270,145
1,629,889

Page 28

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

23.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
68,225
80,580

Financial assets that are debt instruments measured at amortised cost
2,563,865
3,185,043

2,632,090
3,265,623


Financial liabilities


Financial liabilities measured at amortised cost
6,177,247
6,321,990


Financial assets measured at fair value through profit or loss comprise bank and cash balances.


Financial assets that are debt instruments measured at amortised cost comprise trade debtors and other debtors.

Financial liabilities measured at amortised cost comprise trade creditors, accruals, other creditors, hire purchase, factoring debts, bank overdrafts and bank loans.

Page 29

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

24.


Deferred taxation




2024
2023


£

£






At beginning of year
(644,721)
(446,883)


Charged to profit or loss
93,284
(197,838)



At end of year
(551,437)
(644,721)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(551,437)
(644,721)

(551,437)
(644,721)


25.


Share capital

2024
2023
£
£
Authorised



10,000 (2023 - 10,000) Ordinary shares of £1.00 each
10,000
10,000

Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



26.


Reserves

Profit and loss account

Total comprehensive income for the year is retained and carried forward in the profit and loss account.


27.


Pension commitments

The company operates a defined contribution pension scheme in respect of directors and other employees. The schemes and their assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £54,777 (2023 - £60,310). There were accrued contributions at the balance sheet date of £23,223 (2023 - £35,297).

Page 30

 
MITCHELL'S (OF MANSFIELD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

28.


Commitments under operating leases

At 31 December 2024 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
249,070
152,580

Later than 1 year and not later than 5 years
246,549
340,775

Later than 5 years
-
10,500

495,619
503,855


29.


Related party transactions

The premises from which the company trades are owned by a director. The company paid annual rent for the use of the premises of £nil (2023 - £60,000).

 
Page 31