REGISTERED NUMBER: 09239109 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PKP (MELLOR) LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr P D Pearson

Mrs K L Pearson

REGISTERED OFFICE:

Far Bradshaw Farm

Chatterton Lane

Mellor

Cheshire

SK6 5NF

REGISTERED NUMBER:

09239109 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

20,998

26,857

Investment property

5

655,000

655,000

675,998

681,857

CURRENT ASSETS

Debtors

6

3,465

3,416

Cash at bank and in hand

2,308

10,794

5,773

14,210

CREDITORS

Amounts falling due within one year

7

143,789

156,507

NET CURRENT LIABILITIES

(138,016

)

(142,297

)

TOTAL ASSETS LESS CURRENT LIABILITIES

537,982

539,560

CREDITORS

Amounts falling due after more than one year

8

(412,476

)

(412,483

)

PROVISIONS FOR LIABILITIES

(31,333

)

(23,566

)

NET ASSETS

94,173

103,511

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

93,024

100,466

Retained earnings

1,049

2,945

SHAREHOLDERS' FUNDS

94,173

103,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 18 September 2025 and were signed on its behalf by:

Mr P D Pearson - Director

1.	STATUTORY INFORMATION

PKP (Mellor) Ltd 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 as modified by the revaluation of certain assets.

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

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

29,299

DEPRECIATION

At 1 April 2024

2,442

Charge for year

5,859

At 31 March 2025

8,301

NET BOOK VALUE

At 31 March 2025

20,998

At 31 March 2024

26,857

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

655,000

NET BOOK VALUE

At 31 March 2025

655,000

At 31 March 2024

655,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2022

124,032

Cost

530,968

655,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

3,465

3,416

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

2,827

2,160

Taxation and social security

-

25

Other creditors

140,962

154,322

143,789

156,507

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Other creditors

412,476

412,483

9.	CALLED UP SHARE CAPITAL

Number:

Class:

Nominal value:

31/03/2025

31/03/2024

£

£

26

Ordinary 'A'

£1

26

26

26

Ordinary 'B'

£1

26

26

24

Ordinary 'C'

£1

24

24

24

Ordinary 'D'

£1

24

24

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 April 2024

100,466

Reserve transfer

(7,442

)

At 31 March 2025

93,024