Company Registration No. 13199995 (England and Wales)
Mellor View Properties Limited
Unaudited accounts
for the year ended 31 March 2025
Mellor View Properties Limited
Unaudited accounts
Contents
Mellor View Properties Limited
Statement of financial position
as at 31 March 2025
Investment property
1,751,000
1,916,000
Cash at bank and in hand
92,323
29,730
Creditors: amounts falling due within one year
(793,020)
(1,041,608)
Net current liabilities
(693,702)
(1,007,202)
Total assets less current liabilities
1,057,298
908,798
Provisions for liabilities
Deferred tax
(78,250)
(58,960)
Net assets
979,048
849,838
Called up share capital
10,299
10,299
Share premium
554,911
554,911
Profit and loss account
413,838
284,628
Shareholders' funds
979,048
849,838
For the year ending 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 Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
T W Kelly
Director
Company Registration No. 13199995
Mellor View Properties Limited
Notes to the Accounts
for the year ended 31 March 2025
Mellor View Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 13199995. The registered office is 11 CLOISTER CLOSE, DUKINFIELD, SK16 5RR, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Investments in shares are included at fair value.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Deferred taxation
2025
2024
Revaluation of investment property
78,250
58,960
Provision at start of year
58,960
37,430
Charged to the profit and loss account
19,290
21,530
Provision at end of year
78,250
58,960
5
Average number of employees
During the year the average number of employees was 3 (2024: 3).