REGISTERED NUMBER: 07418896 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Moulton Johnson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I K Johnson FCA

M A Southgate ACA FCCA

I P Sutton ACA FCCA

REGISTERED OFFICE:

29A Crown Street

Brentwood

Essex

CM14 4BA

REGISTERED NUMBER:

07418896 (England and Wales)

FIXED ASSETS

Intangible assets

4

20,243

25,102

Tangible assets

5

90,598

101,325

110,841

126,427

CURRENT ASSETS

Debtors

6

198,635

175,038

Cash at bank and in hand

119,723

121,966

318,358

297,004

CREDITORS

Amounts falling due within one year

7

219,349

205,345

NET CURRENT ASSETS

99,009

91,659

TOTAL ASSETS LESS CURRENT LIABILITIES

209,850

218,086

CREDITORS

Amounts falling due after more than one year

8

(42,616

)

(70,981

)

PROVISIONS FOR LIABILITIES

(20,301

)

(23,408

)

NET ASSETS

146,933

123,697

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

146,533

123,297

SHAREHOLDERS' FUNDS

146,933

123,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd September 2025 and were signed on its behalf by:

I K Johnson FCA - Director

1.	STATUTORY INFORMATION

Moulton Johnson Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition

Turnover comprises fees receivable in respect of the sales value of services provided and performed during the year, excluding value added tax. Fees expected to be recoverable for services that had been performed but were not invoiced at the year-end are classified as 'amounts recoverable on contracts' and are separately disclosed within debtors. Fees received for services that had not been performed at the year-end are classified as 'payments on account' and are separately disclosed within creditors.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

48,586

AMORTISATION

At 1st April 2024

23,484

Charge for year

4,859

At 31st March 2025

28,343

NET BOOK VALUE

At 31st March 2025

20,243

At 31st March 2024

25,102

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

166,095

Additions

12,382

At 31st March 2025

178,477

DEPRECIATION

At 1st April 2024

64,770

Charge for year

23,109

At 31st March 2025

87,879

NET BOOK VALUE

At 31st March 2025

90,598

At 31st March 2024

101,325

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

110,360

DEPRECIATION

At 1st April 2024

17,412

Charge for year

16,072

At 31st March 2025

33,484

NET BOOK VALUE

At 31st March 2025

76,876

At 31st March 2024

92,948

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

121,061

93,004

Amounts recoverable on

contracts

39,064

33,772

Other debtors

38,510

48,262

198,635

175,038

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,648

10,648

Hire purchase contracts (see note 9)

18,178

16,903

Payments on account

46,639

45,986

Trade creditors

15,141

12,343

Taxation and social security

126,543

116,515

Other creditors

2,200

2,950

219,349

205,345

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,434

12,620

Hire purchase contracts (see note 9)

40,182

58,361

42,616

70,981

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.25

31.3.24

£

£

Gross obligations repayable:

Within one year

21,313

21,313

Between one and five years

42,626

63,940

63,939

85,253

Finance charges repayable:

Within one year

3,135

4,410

Between one and five years

2,444

5,579

5,579

9,989

Net obligations repayable:

Within one year

18,178

16,903

Between one and five years

40,182

58,361

58,360

75,264

10.	RELATED PARTY DISCLOSURES

During the year, the company continued to advance an interest-free loan to MJ Results Group Limited, a company in which M A Southgate and I P Sutton are directors and shareholders. The balance due to the company from MJ Results Group Limited on this loan account at 31st March 2025 amounted to £9,790 (2024: £21,667).