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Registered Number: 06936875
England and Wales

 

 

 

M J R COMMERCIALS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 98,511    44,750 
98,511    44,750 
Current assets      
Stocks 500    500 
Debtors: amounts falling due within one year 13,786    30,203 
Cash at bank and in hand 110,418    149,361 
124,704    180,064 
Creditors: amount falling due within one year (53,852)   (66,292)
Net current assets 70,852    113,772 
 
Total assets less current liabilities 169,363    158,522 
Net assets 169,363    158,522 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 169,362    158,521 
Shareholders' funds 169,363    158,522 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 May 2025 and were signed by:


-------------------------------
Mr M P Rosewarne
Director
1
General Information
M J R Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 06936875, registration address The Lower Stables, Main Street, Sudbury, Derbyshire, DE6 5HT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 2% Straight Line
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33.33% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 January 2024 19,708    41,734    57,474    12,617    3,981    135,514 
Additions   10,100    56,411      310    66,821 
Disposals          
At 31 December 2024 19,708    51,834    113,885    12,617    4,291    202,335 
Depreciation
At 01 January 2024 4,279    29,287    48,887    5,123    3,188    90,764 
Charge for year 394    1,993    9,199    1,124    350    13,060 
On disposals          
At 31 December 2024 4,673    31,280    58,086    6,247    3,538    103,824 
Net book values
Closing balance as at 31 December 2024 15,035    20,554    55,799    6,370    753    98,511 
Opening balance as at 01 January 2024 15,429    12,447    8,587    7,494    793    44,750 


4.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

2