2023-11-012024-10-312024-10-31false10438580MJI CIVILS 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MJI CIVILS LIMITED

Registered Number
10438580
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

MJI CIVILS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

CRAWLEY, Emma Jayne

Registered Address

Summit House 10 Waterside Court
Albany Street
Newport
NP20 5NT

Registered Number

10438580 (England and Wales)
MJI CIVILS LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets311,75018,250
11,75018,250
Current assets
Debtors68,938150,934
Cash at bank and on hand7,4935,452
76,431156,386
Creditors amounts falling due within one year4(54,193)(126,893)
Net current assets (liabilities)22,23829,493
Total assets less current liabilities33,98847,743
Creditors amounts falling due after one year5(33,676)(43,428)
Net assets3124,315
Capital and reserves
Called up share capital1010
Profit and loss account3024,305
Shareholders' funds3124,315
The financial statements were approved and authorised for issue by the Director on 13 March 2025, and are signed on its behalf by:
CRAWLEY, Emma Jayne
Director
Registered Company No. 10438580
MJI CIVILS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 November 2326,00026,000
At 31 October 2426,00026,000
Depreciation and impairment
At 01 November 237,7507,750
Charge for year6,5006,500
At 31 October 2414,25014,250
Net book value
At 31 October 2411,75011,750
At 31 October 2318,25018,250
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables23,22768,080
Bank borrowings and overdrafts6,0006,000
Taxation and social security20,71545,728
Finance lease and HP contracts4,2517,085
Total54,193126,893
Included in other creditors are amounts under hire purchase totalling £4,252 (2023: £7,085); under one year.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts28,00033,500
Other creditors5,6769,928
Total33,67643,428
Included in other creditors are amounts under hire purchase totalling £5,676 (2023: £9,928); over one year.
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts5,6769,928
7.Provisions for liabilities
8.Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
CRAWLEY, Emma Jayne34,52386,95892,30529,176
Advances and repayments
34,52386,95892,30529,176
The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director's fees. At the year end, the amount outstanding from the director was £29,176 (2023: £34,523); this amount being included in debtors: amounts falling within one year.
10.Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.