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Company Registration No. 6379454 (England and Wales)
MJB Architecture Limited Unaudited accounts for the year ended 31 December 2024
MJB Architecture Limited Unaudited accounts Contents
Page
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MJB Architecture Limited Company Information for the year ended 31 December 2024
Director
M J Barber
Company Number
6379454 (England and Wales)
Registered Office
1 West Street Lewes East Sussex BN7 2NZ
Accountants
Maxwell-Gumbleton & Co. 1 West Street Lewes East Sussex BN7 2NZ
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MJB Architecture Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
3 
3 
Tangible assets
35,271 
45,882 
35,274 
45,885 
Current assets
Debtors
123,221 
93,158 
Cash at bank and in hand
(7,993)
53,356 
115,228 
146,514 
Creditors: amounts falling due within one year
(116,222)
(151,670)
Net current liabilities
(994)
(5,156)
Total assets less current liabilities
34,280 
40,729 
Creditors: amounts falling due after more than one year
(33,387)
(39,842)
Net assets
893 
887 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
890 
884 
Shareholders' funds
893 
887 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2025 and were signed on its behalf by
M J Barber Director Company Registration No. 6379454
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MJB Architecture Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
MJB Architecture Limited is a private company, limited by shares, registered in England and Wales, registration number 6379454. The registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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MJB Architecture Limited Notes to the Accounts for the year ended 31 December 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
59,012 
At 31 December 2024
59,012 
Amortisation
At 1 January 2024
59,009 
At 31 December 2024
59,009 
Net book value
At 31 December 2024
3 
At 31 December 2023
3 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
56,750 
28,885 
85,635 
Additions
- 
1,145 
1,145 
At 31 December 2024
56,750 
30,030 
86,780 
Depreciation
At 1 January 2024
13,005 
26,748 
39,753 
Charge for the year
10,936 
820 
11,756 
At 31 December 2024
23,941 
27,568 
51,509 
Net book value
At 31 December 2024
32,809 
2,462 
35,271 
At 31 December 2023
43,745 
2,137 
45,882 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
41,809 
43,586 
Accrued income and prepayments
41,165 
46,718 
Other debtors
40,247 
2,854 
123,221 
93,158 
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MJB Architecture Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,958 
5,958 
Trade creditors
17,444 
27,631 
Taxes and social security
90,383 
116,381 
Accruals
2,437 
1,700 
116,222 
151,670 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
33,387 
39,842 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3 
3 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
M J Barber
Loan repayable on demand. Interest charged at the beneficial loan interest rate
- 
40,247 
- 
40,247 
- 
40,247 
- 
40,247 
11
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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