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REGISTERED NUMBER: 05311482 (England and Wales)















MCJ Hernandez Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






MCJ Hernandez Limited (Registered number: 05311482)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MCJ Hernandez Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Mrs J Hernandez





SECRETARY: M J Hernandez





REGISTERED OFFICE: 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: 16 St Helens Road
Sheerness
Kent
ME12 2QY





REGISTERED NUMBER: 05311482 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

MCJ Hernandez Limited (Registered number: 05311482)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,325 -
Investment property 5 570,000 560,000
571,325 560,000

CURRENT ASSETS
Debtors 6 234 569
Cash at bank and in hand 168,993 160,528
169,227 161,097
CREDITORS
Amounts falling due within one year 7 9,375 9,335
NET CURRENT ASSETS 159,852 151,762
TOTAL ASSETS LESS CURRENT LIABILITIES 731,177 711,762

CREDITORS
Amounts falling due after more than one
year

8

(300,000

)

(300,000

)

PROVISIONS FOR LIABILITIES (24,179 ) (21,679 )
NET ASSETS 406,998 390,083

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 224,297 216,797
Retained earnings 182,700 173,285
SHAREHOLDERS' FUNDS 406,998 390,083

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

MCJ Hernandez Limited (Registered number: 05311482)

Statement of Financial Position - continued
31 December 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 February 2025 and were signed by:





Mrs J Hernandez - Director


MCJ Hernandez Limited (Registered number: 05311482)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

MCJ Hernandez Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Income recognition
Turnover represents rents receivable.

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.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans to and from banks, other third parties and related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 by the statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 by the year end.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

MCJ Hernandez Limited (Registered number: 05311482)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 1,978
At 31 December 2024 1,978
DEPRECIATION
Charge for year 653
At 31 December 2024 653
NET BOOK VALUE
At 31 December 2024 1,325

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024 560,000
Revaluations 10,000
At 31 December 2024 570,000
NET BOOK VALUE
At 31 December 2024 570,000
At 31 December 2023 560,000

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2024 570,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 234 569

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 1,898 1,858
Other creditors 7,477 7,477
9,375 9,335

MCJ Hernandez Limited (Registered number: 05311482)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 300,000 300,000

9. RELATED PARTY DISCLOSURES

Other creditors included £306,203 due to the Miguel Hernandez Special Needs Discretionary Trust. The loan is interest free, unsecured and no date is set for repayment of £300,000 that is shown as due after more than one year.