Mellor & Smith Design Ltd Filleted Accounts Cover |  |

| Mellor & Smith Design Ltd |
|  | Company No. 06798614 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 March 2025 |  |  |

Mellor & Smith Design Ltd Balance Sheet Registrar |  |

at | 31 March 2025 |  |  |  |  |  |  |
Company No. | 06798614 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 12,580 |  |  |  | 8,628
|  |  |  |  |  | 12,580 |  |  |  | 8,628
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 231,615 |  |  |  | 271,735
| Cash at bank and in hand |  |  | 103,043 |  |  |  | 7
|  |  |  |  |  | 334,658 |  |  |  | 271,742
Creditors: Amount falling due within one year | 6 | (314,076) |  |  |  | (245,341)
Net current assets |  |  | 20,582 |  |  |  | 26,401
Total assets less current liabilities |  |  | 33,162 |  |  |  | 35,029
Creditors: Amounts falling due after more than one year | 7 | (30,472) |  |  |  | (62,577)
Net assets/(liabilities) |  |  | 2,690 |  |  |  | (27,548)
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 8 | 2,590 |  |  |  | (27,648)
Total equity |  |  | 2,690 |  |  |  | (27,548)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 October 2025 and signed on its behalf by: |  |
P. Mellor |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
31 October 2025 |  |  |  |  |  |  |  |

Mellor & Smith Design Ltd Notes to the Accounts Registrar |  |

for the year ended 31 March 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Mellor & Smith Design Ltd is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 06798614 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Xeinadin Warrington |  |  |  |  |  |  |  |  |  |
| Building C - Concentric |  |  |  |  |  |  |  |  |  |
| Warrington Road |  |  |  |  |  |  |  |  |  |
| Warrington |  |  |  |  |  |  |  |  |  |
| WA3 6WX |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 15% Reducing Balance |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 4 |  |  |  | 3

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Land and buildings |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  | 16,900 |  | 44,064 |  | 60,964
|  | Additions |  |  |  |  |  | - |  | 8,645 |  | 8,645
|  | At 31 March 2025 |  |  |  |  |  | 16,900 |  | 52,709 |  | 69,609
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  | 10,016 |  | 42,320 |  | 52,336
|  | Charge for the year |  |  |  |  |  | 1,690 |  | 3,003 |  | 4,693
|  | At 31 March 2025 |  |  |  |  |  | 11,706 |  | 45,323 |  | 57,029
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2025 |  |  |  |  |  | 5,194 |  | 7,386 |  | 12,580
|  | At 31 March 2024 |  |  |  |  |  | 6,884 |  | 1,744 |  | 8,628

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 27,240 |  |  |  | -
|  | Other debtors |  |  |  | 200,106 |  |  |  | 232,596
|  | Prepayments and accrued income |  |  |  | 4,269 |  |  |  | 39,139
|  |  |  |  |  |  |  |  |  | 231,615 |  |  |  | 271,735

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 40,640 |  |  |  | 108,732
|  | Trade creditors |  |  |  | 8,128 |  |  |  | 10,298
|  | Taxes and social security |  |  |  | 83,036 |  |  |  | 34,795
|  | Other creditors |  |  |  | 30,038 |  |  |  | 70,209
|  | Accruals and deferred income |  |  |  | 152,234 |  |  |  | 21,307
|  |  |  |  |  |  |  |  |  | 314,076 |  |  |  | 245,341

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 30,472 |  |  |  | 62,577
|  |  |  |  |  |  |  |  |  | 30,472 |  |  |  | 62,577

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

Mellor & Smith Design Ltd 06798614 31 March 2025 01 April 2024 false 31 October 2025 BTCSoftware AP Solution 2025 12.1.02 12.1.02 true 06798614 2024-04-01 2025-03-31 06798614 2025-03-31 06798614 2024-03-31 06798614 core:WithinOneYear 2025-03-31 06798614 core:WithinOneYear 2024-03-31 06798614 core:AfterOneYear 2025-03-31 06798614 core:AfterOneYear 2024-03-31 06798614 core:ShareCapital 2025-03-31 06798614 core:ShareCapital 2024-03-31 06798614 core:RetainedEarningsAccumulatedLosses 2025-03-31 06798614 core:RetainedEarningsAccumulatedLosses 2024-03-31 06798614 countries:UnitedKingdom 2024-04-01 2025-03-31 06798614 bus:RegisteredOffice 2024-04-01 2025-03-31 06798614 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 06798614 2023-04-01 2024-03-31 06798614 core:LandBuildings 2024-04-01 06798614 core:FurnitureFittingsToolsEquipment 2024-04-01 06798614 2024-04-01 06798614 core:LandBuildings 2024-04-01 2025-03-31 06798614 core:LandBuildings 2025-03-31 06798614 core:FurnitureFittingsToolsEquipment 2025-03-31 06798614 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 06798614 bus:SmallEntities 2024-04-01 2025-03-31 06798614 bus:FullAccounts 2024-04-01 2025-03-31 06798614 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06798614 bus:Director2 2024-04-01 2025-03-31 06798614 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure