Registered number
11553591
M & J Therapy Ltd
Filleted Accounts
30 September 2024
M & J Therapy Ltd
Registered number: 11553591
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 3 3
Tangible assets 4 701 935
704 938
Current assets
Stocks 5,000 3,000
Debtors 5 153 1,408
Cash at bank and in hand 15,719 26,795
20,872 31,203
Creditors: amounts falling due within one year 6 (18,139) (15,839)
Net current assets 2,733 15,364
Net assets 3,437 16,302
Capital and reserves
Called up share capital 1 1
Profit and loss account 3,436 16,301
Shareholder's funds 3,437 16,302
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Alderton
Director
Approved by the board on 27 January 2025
M & J Therapy Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2023 6,737
At 30 September 2024 6,737
Amortisation
At 1 October 2023 6,734
At 30 September 2024 6,734
Net book value
At 30 September 2024 3
At 30 September 2023 3
Website costs are being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 1,169
At 30 September 2024 1,169
Depreciation
At 1 October 2023 234
Charge for the year 234
At 30 September 2024 468
Net book value
At 30 September 2024 701
At 30 September 2023 935
5 Debtors 2024 2023
£ £
Other debtors 153 1,408
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 490 490
Other creditors 17,649 15,349
18,139 15,839
7 Related party transactions
During the year, M Alderton (Director) loaned the company money with no set repayment date. At the year end the amount due from the company to the director was £17,649 (2023:£15,349).

Also during the year, M Alderton received dividends from the company in accordance with his shareholding of £1,000 (2023:£2,000).
8 Controlling party
The ultimate controlling party is M Alderton by virtue of his 100% share holding.
9 Other information
M & J Therapy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
3rd Floor
207 Regent Street
London
W1B 3HH
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