2024-01-192025-01-312025-01-31false15426669MJB M&E 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MJB M&E LIMITED

Registered Number
15426669
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2025

MJB M&E LIMITED
Company Information
for the period from 19 January 2024 to 31 January 2025

Director

BUCHANAN, Mark

Registered Address

7 Ribblesdale
Ilkeston
DE7 4GD

Registered Number

15426669 (England and Wales)
MJB M&E LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

£

£

Fixed assets
Intangible assets34,800
Tangible assets43,314
8,114
Current assets
Stocks512,000
Debtors647,158
Cash at bank and on hand9,581
68,739
Creditors amounts falling due within one year7(72,510)
Net current assets (liabilities)(3,771)
Total assets less current liabilities4,343
Net assets4,343
Capital and reserves
Called up share capital1
Profit and loss account4,342
Shareholders' funds4,343
The financial statements were approved and authorised for issue by the Director on 24 February 2025, and are signed on its behalf by:
BUCHANAN, Mark
Director
Registered Company No. 15426669
MJB M&E LIMITED
Notes to the Financial Statements
for the period ended 31 January 2025

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.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2025
Average number of employees during the year2
3.Intangible assets

Other

Total

££
Cost or valuation
Additions6,0006,000
At 31 January 256,0006,000
Amortisation and impairment
Charge for year1,2001,200
At 31 January 251,2001,200
Net book value
At 31 January 254,8004,800
At 18 January 24--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions2,5761,4103,986
At 31 January 252,5761,4103,986
Depreciation and impairment
Charge for year480192672
At 31 January 25480192672
Net book value
At 31 January 252,0961,2183,314
At 18 January 24---
5.Stocks

2025

£
Work in progress12,000
Total12,000
6.Debtors: amounts due within one year

2025

£
Trade debtors / trade receivables34,562
Other debtors12,596
Total47,158
7.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables28,447
Taxation and social security7,059
Other creditors37,004
Total72,510