JNJ MCS LTD.

Company Registration Number:
11791844 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

JNJ MCS LTD.

Company Information

for the Period Ended 31 March 2025




Director: Jonathan Street
Sarah Street
Secretary: Jonathan Street
Registered office: 6
Tuckfield Close
Exeter
GBR
EX2 5LP
Company Registration Number: 11791844 (England and Wales)

JNJ MCS LTD.

Directors' Report Period Ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal Activities

Licensed Cafe & Bar

Political and charitable donations

The company has made no Political or Charitable Donations, and has no Political affiliations.

Company policy on the employment of disabled persons

The company does not discriminate against any form of disability.

Directors

The directors shown below have held office during the whole of the period from 01 April 2024 to 31 March 2025
Jonathan Street
Sarah Street

Secretary
Jonathan Street

This report was approved by the board of directors on 18 June 2025
And Signed On Behalf Of The Board By:

Name: Jonathan Street
Status: Director

JNJ MCS LTD.

Profit and Loss Account

for the Period Ended 31 March 2025


Notes

2025
£

2024
£
Turnover 180,130 181,683
Cost of sales ( 49,029 ) ( 45,358 )
Gross Profit or (Loss) 131,101 136,325
Income from coronavirus (COVID-19) business support grants 0 0
Distribution Costs ( 0 ) ( 0 )
Administrative Expenses ( 154,367 ) ( 150,566 )
Other operating income 197 478
Operating Profit or (Loss) ( 23,069 ) ( 13,763 )
Interest Receivable and Similar Income 6 0
Interest Payable and Similar Charges ( 6,318 ) ( 134 )
Profit or (Loss) Before Tax 4 ( 29,381 ) ( 13,897 )
Tax on Profit ( 0 ) ( 0 )
Profit or (Loss) for Period ( 29,381 ) ( 13,897 )

The notes form part of these financial statements

JNJ MCS LTD.

Balance sheet

As at 31 March 2025


Notes

2025
£

2024
£
Fixed assets
Intangible assets: 5 1 1
Tangible assets: 6 16,706 17,148
Total fixed assets: 16,707 17,149
Current assets
Stocks: 2,685 2,816
Debtors: 7 0 0
Cash at bank and in hand: 3,546 5,806
Total current assets: 6,231 8,622
Prepayments and accrued income: 4,199 4,269
Creditors: amounts falling due within one year: 8 ( 18,368 ) ( 17,227 )
Net current assets (liabilities): ( 7,938 ) ( 4,336 )
Total assets less current liabilities: 8,769 12,813
Creditors: amounts falling due after more than one year: 9 ( 100,851 ) ( 71,520 )
Provision for liabilities: ( 5,867 ) ( 5,115 )
Accruals and deferred income: ( 0 ) ( 0 )
Total net assets (liabilities): ( 97,949 ) ( 63,822 )

The notes form part of these financial statements

JNJ MCS LTD.

Balance sheet continued

As at 31 March 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 25 1
Revaluation reserve: 10 0 0
Profit and loss account: ( 97,974 ) ( 63,823 )
Shareholders funds: ( 97,949 ) ( 63,822 )

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 18 June 2025
And Signed On Behalf Of The Board By:

Name: Jonathan Street
Status: Director

The notes form part of these financial statements

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 10 10

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 3. Off balance sheet disclosure

    No

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

4.Profit or (Loss) before tax

Because of the high cost of Electricity (due to Russia / Ukraine) our average monthly electricity cost was £480-£600 Per month, with the price rise due to the Ware the monthly cost increased to £1,800-£2,300 per month.

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Intangible assets

Goodwill Total
Cost £ £
At 01 April 2024 1 1
Additions 0 0
Disposals ( 0 ) ( 0 )
Revaluations 0 0
Transfers 0 0
At 31 March 2025 1 1
Amortisation
Amortisation at 01 April 2024 0 0
Charge for year 0 0
On disposals ( 0 ) ( 0 )
Other adjustments 0 0
Amortisation at 31 March 2025 0 0
Net book value
Net book value at 31 March 2025 1 1
Net book value at 31 March 2024 1 1

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Tangible assets

Office equipment Total
Cost £ £
At 01 April 2024 20,572 20,572
Additions 687 687
Disposals ( 1,530 ) ( 1,530 )
Revaluations 0 0
Transfers 0 0
At 31 March 2025 19,729 19,729
Depreciation
At 01 April 2024 3,424 3,424
Charge for year 0 0
On disposals ( 401 ) ( 401 )
Other adjustments 0 0
At 31 March 2025 3,023 3,023
Net book value
At 31 March 2025 16,706 16,706
At 31 March 2024 17,148 17,148

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Debtors


2025
£

2024
£
Trade debtors 0 0
Prepayments and accrued income 0 0
Other debtors 0 0
Total 0 0
Debtors due after more than one year: 0 0

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

8.Creditors: amounts falling due within one year note


2025
£

2024
£
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 882 2,615
Taxation and social security 14,111 14,612
Accruals and deferred income 0 0
Other creditors 3,375 0
Total 18,368 17,227

VAT £12,502.71
NIC £594.06
PAYE £1,015.00

RD Johns £178.16
Coffee Company £505.00
Eggs £200.00

Rent £3,375.00

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

9.Creditors: amounts falling due after more than one year


2025
£

2024
£
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 100,851 71,520
Total 100,851 71,520

Loan £17,156.33
EDF £10,175.00

Directors £73,520.00

JNJ MCS LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2025

10. Revaluation reserve


2025
£
Balance at 01 April 2024 0
Surplus or deficit after revaluation 0
Balance at 31 March 2025 0