REGISTERED NUMBER: 04563809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

B MELLING BUILDING CONTRACTORS AND SHOP

FITTERS LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

28,218

59,083

Investment property

5

215,000

215,000

243,218

274,083

CURRENT ASSETS

Stocks

167,737

563,303

Debtors

6

3,204,639

4,299,465

Cash at bank

1,986,170

1,834,775

5,358,546

6,697,543

CREDITORS

Amounts falling due within one year

7

625,777

1,515,542

NET CURRENT ASSETS

4,732,769

5,182,001

TOTAL ASSETS LESS CURRENT LIABILITIES

4,975,987

5,456,084

PROVISIONS FOR LIABILITIES

7,055

14,771

NET ASSETS

4,968,932

5,441,313

CAPITAL AND RESERVES

Called up share capital

106

106

Revaluation reserve

8

5,267

5,267

Retained earnings

4,963,559

5,435,940

SHAREHOLDERS' FUNDS

4,968,932

5,441,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mr D P Hughes - Director

1.	STATUTORY INFORMATION

B Melling Building Contractors And Shop Fitters Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04563809

Registered office:

82 Albert Road

Bollington

Macclesfield

Cheshire

SK10 5HS

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33.33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

42,350

5,571

299,564

23,681

371,166

Additions

608

2,009

-

3,098

5,715

At 30 November 2025

42,958

7,580

299,564

26,779

376,881

DEPRECIATION

At 1 December 2024

37,026

4,952

253,057

17,048

312,083

Charge for year

1,710

915

29,765

4,190

36,580

At 30 November 2025

38,736

5,867

282,822

21,238

348,663

NET BOOK VALUE

At 30 November 2025

4,222

1,713

16,742

5,541

28,218

At 30 November 2024

5,324

619

46,507

6,633

59,083

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

215,000

NET BOOK VALUE

At 30 November 2025

215,000

At 30 November 2024

215,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2022

6,502

Cost

208,498

215,000

The investment property was valued on an open market basis at the balance sheet date by the company's directors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

808,038

728,559

Amounts owed by group undertakings

897,977

1,707,977

Other debtors

1,498,624

1,862,929

3,204,639

4,299,465

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

163,204

963,477

Taxation and social security

428,324

551,595

Other creditors

34,249

470

625,777

1,515,542

8.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

5,267