Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 7918457 Mrs S A Mellor Mr A C Mellor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7918457 2024-10-31 7918457 2025-10-31 7918457 2024-11-01 2025-10-31 7918457 frs-core:CurrentFinancialInstruments 2025-10-31 7918457 frs-core:Non-currentFinancialInstruments 2025-10-31 7918457 frs-core:FurnitureFittings 2025-10-31 7918457 frs-core:FurnitureFittings 2024-11-01 2025-10-31 7918457 frs-core:FurnitureFittings 2024-10-31 7918457 frs-core:NetGoodwill 2025-10-31 7918457 frs-core:NetGoodwill 2024-11-01 2025-10-31 7918457 frs-core:NetGoodwill 2024-10-31 7918457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 7918457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 7918457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 7918457 frs-core:MotorVehicles 2025-10-31 7918457 frs-core:MotorVehicles 2024-11-01 2025-10-31 7918457 frs-core:MotorVehicles 2024-10-31 7918457 frs-core:PlantMachinery 2025-10-31 7918457 frs-core:PlantMachinery 2024-11-01 2025-10-31 7918457 frs-core:PlantMachinery 2024-10-31 7918457 frs-core:ShareCapital 2025-10-31 7918457 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 7918457 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 7918457 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 7918457 frs-bus:SmallEntities 2024-11-01 2025-10-31 7918457 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 7918457 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 7918457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 7918457 frs-bus:Director1 2024-11-01 2025-10-31 7918457 frs-bus:Director2 2024-11-01 2025-10-31 7918457 frs-countries:EnglandWales 2024-11-01 2025-10-31 7918457 2023-10-31 7918457 2024-10-31 7918457 2023-11-01 2024-10-31 7918457 frs-core:CurrentFinancialInstruments 2024-10-31 7918457 frs-core:Non-currentFinancialInstruments 2024-10-31 7918457 frs-core:ShareCapital 2024-10-31 7918457 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 7918457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 7918457
Andrew Mellor Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Turner and Brown Limited
Chartered Accountants
105 Garstang Road
Preston
Lancashire
PR1 1LD
Andrew Mellor Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Andrew Mellor Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 7918457

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,650,563 |  | 537,067
Investment Properties | 6 |  | 220,000 |  | 220,000
|  |  | 1,870,563 |  | 757,067
CURRENT ASSETS
Stocks | 7 | 68,381 |  | 84,272 |
Debtors | 8 | 86,679 |  | 62,526 |
Cash at bank and in hand |  | 7,261 |  | 49,702 |
|  | 162,321 |  | 196,500 |
Creditors: Amounts Falling Due Within One Year | 9 | (298,605 ) |  | (215,738 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (136,284 ) |  | (19,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,734,279 |  | 737,829
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (935,669 ) |  | (28,513 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (106,011 ) |  | (37,214 )
NET ASSETS |  |  | 692,599 |  | 672,102
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Fair value reserve |  |  | 2,468 |  | 2,468
Income Statement |  |  | 690,031 |  | 669,534
SHAREHOLDERS' FUNDS |  |  | 692,599 |  | 672,102

Page 1
Page 2
Andrew Mellor Ltd
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs S A Mellor Director | Mr A C Mellor Director
3 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Andrew Mellor Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Andrew Mellor Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 7918457 . The registered office is 94 Norbreck Road, Thornton-Cleveleys, Lancashire, FY5 1RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have
transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured
reliably; it is probable that the associated economic benefits will flow to the entity; and the costs
incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of 10 years.
The goodwill had been fully amortised at the reporting date.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or
residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
2.5. Investment Properties
Investment property is measured initially at cost, which includes purchase price and any directly
attributable expenditure. Investment property is revalued to its fair value at each reporting date and any
changes in fair value are recognised in profit or loss. yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost
includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their
present location and condition.
2.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Andrew Mellor Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.8. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses
and other deferred tax assets are recognised to the extent that it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured
using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are
expected to apply to the reversal of the timing difference.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount
being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount,
the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each
reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of
the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit
is the smallest identifiable group of assets that includes the asset and generates cash inflows that are
largely independent of the cash inflows from other assets or groups of assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 27)
21 27
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 357,000
As at 31 October 2025 | 357,000
Amortisation
As at 1 November 2024 | 357,000
As at 31 October 2025 | 357,000
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

Page 4
Page 5
Andrew Mellor Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 417,756 | 30,500 | 46,259 | 317,667 | 812,182
Additions | 1,150,509 | - | - | 5,936 | 1,156,445
Disposals | - | - | - | (37,979 ) | (37,979 )
As at 31 October 2025 | 1,568,265 | 30,500 | 46,259 | 285,624 | 1,930,648
Depreciation
As at 1 November 2024 | 35,702 | 8,580 | 41,145 | 189,688 | 275,115
Provided during the period | 7,250 | 3,288 | 1,278 | 19,160 | 30,976
Disposals | - | - | - | (26,006 ) | (26,006 )
As at 31 October 2025 | 42,952 | 11,868 | 42,423 | 182,842 | 280,085
Net Book Value
As at 31 October 2025 | 1,525,313 | 18,632 | 3,836 | 102,782 | 1,650,563
As at 1 November 2024 | 382,054 | 21,920 | 5,114 | 127,979 | 537,067

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 220,000

There is one investment property remaining in the accounts which is held at the value given to it on 8 March 2023 by the letting and estate agents who have let the property. They have in-depth experience of the property market within that geographical area, and it was therefore deemed to be a reliable valuation. It has been assumed by the directors that the value had been unchanged between the reporting date and this valuation.
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 68,381 |  | 84,272

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,091 |  | 34,392
Other debtors | 61,588 |  | 28,134
| 86,679 |  | 62,526

Page 5
Page 6
Andrew Mellor Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,937 |  | 6,875
Bank loans and overdrafts | 152,792 |  | 21,709
Other loans | 17,619 |  | -
Other creditors | 120,257 |  | 117,138
Taxation and social security | - |  | 70,016
| 298,605 |  | 215,738

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 28,513
Other loans | 935,669 |  | -
| 935,669 |  | 28,513

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Related Party Transactions
Throughout the period, the directors each held credit loan account balances with the company. Interest is charged on these loans at a rate of 7.5% per annum, calculated daily. This interest is payable in arrears for the accounting period on 30 June following the end of the period. These loans are repayable on demand. As at the reporting date the total credit balance owed to the directors totalled £97,082.
Page 6