Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-14 false 15718775 false 4 0 true true 15718775 2024-05-13 15718775 2024-05-14 2025-09-30 15718775 2023-05-14 2024-05-13 15718775 2025-09-30 15718775 c:Director3 2024-05-14 2025-09-30 15718775 d:MotorVehicles 2024-05-14 2025-09-30 15718775 d:MotorVehicles 2025-09-30 15718775 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-14 2025-09-30 15718775 d:CurrentFinancialInstruments 2025-09-30 15718775 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15718775 d:RetainedEarningsAccumulatedLosses 2024-05-14 2025-09-30 15718775 d:RetainedEarningsAccumulatedLosses 2025-09-30 15718775 c:OrdinaryShareClass1 2024-05-14 2025-09-30 15718775 c:OrdinaryShareClass1 2025-09-30 15718775 c:FRS102 2024-05-14 2025-09-30 15718775 c:AuditExempt-NoAccountantsReport 2024-05-14 2025-09-30 15718775 c:FullAccounts 2024-05-14 2025-09-30 15718775 c:PrivateLimitedCompanyLtd 2024-05-14 2025-09-30 15718775 2 2024-05-14 2025-09-30 15718775 e:PoundSterling 2024-05-14 2025-09-30 15718775 d:EntityControlledByKeyManagementPersonnel4 d:SaleOrPurchaseGoods 2024-05-14 2025-09-30 15718775 d:EntityControlledByKeyManagementPersonnel4 d:SaleOrPurchaseGoods 2025-09-30 15718775 d:EntityControlledByKeyManagementPersonnel3 d:SaleOrPurchaseGoods 2024-05-14 2025-09-30 15718775 d:EntityControlledByKeyManagementPersonnel3 d:SaleOrPurchaseGoods 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Mellors Rides Limited Registered number: 15718775 Information for filing with the registrar For the period ended 30 September 2025
|  | 30 September 2025
MELLORS RIDES LIMITED REGISTERED NUMBER: 15718775 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025
Note |  | £000
Fixed assets |  |  |
Tangible assets | 5 |  | 18
|  |  | 18
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 433 |
|  | 433 |
Creditors: amounts falling due within one year | 7 | (889) |
Net current (liabilities)/assets |  |  | (456)
Total assets less current liabilities |  |  | (438)
Net (liabilities)/assets |  |  | (438)
Capital and reserves |  |  |
Profit and loss account | 9 |  | (438)
|  |  | (438)
The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 February 2026.
J F Mellors
Director
The notes on pages 2 to 8 form part of these financial statements. Page 1
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Mellors Rides Limited is a private company, limited by shares and incorporated in England. The Company's registered number is 15718775. The address of its registered office is 16 Long Row, Nottingham, NG1 2DH. The financial statements have been prepared in Pounds Sterling (£) as this is the currency of the primary economic environment in which the Company operates and is rounded to the nearest thousand. The principal activity of the Company during the period was the design and manufacture of rides. A summary of the Company's accounting policies, which have been consistently applied, are set out below: 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors consider that the Company has adequate resources to continue in operational existence for the foreseeable future. The financial statements have been prepared on a going concern basis. The validity of this assumption depends upon the continued financial support of Mellors Group (Holdings) Limited, who have indicated their willingness to continue to support the Company financially for a period of at least one year from the date of approving these financial statements. Page 2
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Turnover
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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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 3
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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.
| 2.10 | Financial instruments
Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds only basic financial instruments, which comprise cash and cash equivalents, debtors and creditors. The Company has chosen to apply the measurement and recognition provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instrument Issues in full. Financial assets - Classified as basic instruments Financial assets are defined as cash or any asset from another entity, or a contractual right to receive cash or another financial asset from another entity. The categories of financial assets held by the Company are trade debtors, other debtors and cash at bank and in hand. Debtors are assets with fixed or determinable payments that are not quoted on an active market, other than those that are categorised as financial assets at transaction value through the Profit and Loss Account. These are initially recognised at the transaction price. At each Balance Sheet date, they are subsequently measured at cost. Financial liabilities - Classified as basic instruments Financial liabilities are defined as any liability that is a contractual obligation to pay cash or another financial asset to another entity. Financial liabilities held by the Company include trade creditors and accruals and deferred income. The only category of financial liability held by the Company is that measured at cost. Page 5
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not apparent from other sources. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected. Significant management judgements There are no management judgements in applying the accounting policies of the organisation that have had a significant effect on the amounts recognised in the financial statements. Estimation uncertainty There are no significant estimations made in applying the accounting policies of the organisation that have had a significant effect on the amounts recognised in the financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the period was 4.
5. | Tangible fixed assets
|  | Motor vehicles
|  | £000
| Cost |
| Additions | 21
| At 30 September 2025 | 21
| Depreciation |
| Charge for the period | 3
| At 30 September 2025 | 3
| Net book value |
| At 30 September 2025 | 18
Page 6
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £000
| Trade debtors | 165
| Other debtors | 240
| Prepayments and accrued income | 28
|  | 433
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £000
| Trade creditors | 123
| Amounts owed to related parties | 748
| Other taxation and social security | 9
| Other creditors | 2
| Accruals and deferred income | 7
|  | 889
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1 each | 100
| During the period the company issued 100, £1 ordinary shares at par.
All Ordinary shares hold the right to vote and receive payments of dividends and distributions.
9. | Reserves
Profit and loss account The profit and loss account represents the cumulative profits and losses of the Company. Page 7
|  | 30 September 2025
MELLORS RIDES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
10. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the schemes are held separately from those of the Company in an independently administered fund. Contributions of £2k were payable to the fund at the balance sheet date and were included in creditors due within one year.
11. | Related party transactions
| As at 30 September 2025, the Company owed £748k to James Mellors Limited, a Company with common directors. As at 30 September 2025, the Company was owed £206k by the Directors of Mellors Rides Limited. These amounts are included within other debtors. A breakdown is shown in the table below:
|  | 2025
|  | £000
| As at 30 September 2025 |
| K Bouziane | 103
| A M Saddok | 103
|  | 206
12. | Controlling party
The Directors consider that there is no one controlling party.
Page 8