MELLOR ESTATES LTD


Director	MELLOR, Jason Delmar


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	10083256 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		527		659
			527		659
Current assets
Debtors	4	129,019		28,797
Cash at bank and on hand		848,232		880,739
		977,251		909,536
Creditors amounts falling due within one year	5	(175,424)		(141,663)
Net current assets (liabilities)			801,827		767,873
Total assets less current liabilities			802,354		768,532
Net assets			802,354		768,532
Capital and reserves
Called up share capital			303		303
Profit and loss account			802,051		768,229
Shareholders' funds			802,354		768,532

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 December 2025, and are signed on its behalf by:

MELLOR, Jason Delmar
Director
Registered Company No. 10083256

MELLOR ESTATES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	1,766	1,766
At 31 March 25	1,766	1,766
Depreciation and impairment
At 01 April 24	1,107	1,107
Charge for year	132	132
At 31 March 25	1,239	1,239
Net book value
At 31 March 25	527	527
At 31 March 24	659	659

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	18,761	28,797
Amounts owed by group undertakings	110,000	-
Other debtors	258	-
Total	129,019	28,797

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	2
Taxation and social security	53,258	62,762
Other creditors	121,670	78,405
Accrued liabilities and deferred income	496	494
Total	175,424	141,663

6.	Related party transactions
	At the balance sheet date the company was owed £110,000 (2024: £NIL) from Mellor Estates Investments Ltd. A related party by virtue of the fact that they are under common control of the director. As at the balance sheet date, included in creditors due within one year is £36,186 (2024:£33,765) due and payable to the director. The amount is interest free and repayable on demand.