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Registered number: 13250929
MAJK Development Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13250929
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,278 23,411
34,278 23,411
CURRENT ASSETS
Stocks 5 2,051 1,809
Debtors 6 88,758 86,918
Cash at bank and in hand 14,669 6,553
105,478 95,280
Creditors: Amounts Falling Due Within One Year 7 (9,063 ) (26,902 )
NET CURRENT ASSETS (LIABILITIES) 96,415 68,378
TOTAL ASSETS LESS CURRENT LIABILITIES 130,693 91,789
NET ASSETS 130,693 91,789
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 130,593 91,689
SHAREHOLDERS' FUNDS 130,693 91,789
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Michal Siwiec
Director
07/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MAJK Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13250929 . The registered office is 128 Beech Avenue, Swindon, Wiltshire, SN2 1JR.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery Straight line 15%
Motor Vehicles Straight line 20%
Computer Equipment Straight line 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 28,538 4,368 426 33,332
Additions 17,836 - 999 18,835
As at 31 December 2023 46,374 4,368 1,425 52,167
Depreciation
As at 1 January 2023 8,476 1,250 195 9,921
Provided during the period 6,956 655 357 7,968
As at 31 December 2023 15,432 1,905 552 17,889
Net Book Value
As at 31 December 2023 30,942 2,463 873 34,278
As at 1 January 2023 20,062 3,118 231 23,411
5. Stocks
2023 2022
£ £
Materials 2,051 1,809
2,051 1,809
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 923 711
Other debtors 42,145 47,526
VAT 1,695 2,154
Other taxes and social security 15,931 36,527
60,694 86,918
Due after more than one year
Trade debtors 28,064 -
28,064 -
88,758 86,918
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 9,062 23,022
Accruals and deferred income - 3,879
Director's loan account 1 1
9,063 26,902
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Michal Siwiec (1 ) 47,186 (47,186 ) - (1 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Mr Michal Siwiec 9,687 58,615
Page 5