Andrew Mellor Ltd

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

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

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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.

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.

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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)

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	-

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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

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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.

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