1 February 2024 false No description of principal activity Taxfiler 2024.6 10761863business:PrivateLimitedCompanyLtd2024-02-012024-09-30 107618632024-01-31 107618632024-02-012024-09-30 10761863business:AuditExempt-NoAccountantsReport2024-02-012024-09-30 10761863business:FilletedAccounts2024-02-012024-09-30 107618632024-09-30 10761863business:Director12024-02-012024-09-30 10761863business:Director22024-02-012024-09-30 10761863business:Director32024-02-012024-09-30 10761863business:RegisteredOffice2024-02-012024-09-30 107618632024-01-31 10761863core:WithinOneYear2024-09-30 10761863core:WithinOneYear2024-01-31 10761863core:AfterOneYear2024-09-30 10761863core:AfterOneYear2024-01-31 10761863core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 10761863core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 10761863core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 10761863core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 10761863core:PreviouslyStatedAmount2024-09-30 10761863core:PreviouslyStatedAmount2024-01-31 10761863business:SmallEntities2024-02-012024-09-30 10761863countries:EnglandWales2024-02-012024-09-30 10761863core:MotorVehicles2024-02-012024-09-30 10761863core:FurnitureFittings2024-02-012024-09-30 10761863core:Goodwill2024-01-31 10761863core:Goodwill2024-09-30 10761863core:Goodwill2024-02-012024-09-30 10761863core:MotorVehicles2024-01-31 10761863core:FurnitureFittings2024-01-31 10761863core:MotorVehicles2024-09-30 10761863core:FurnitureFittings2024-09-30 10761863core:MotorVehiclescore:LeasedAssetsHeldAsLessee2024-09-30 10761863core:MotorVehiclescore:LeasedAssetsHeldAsLessee2024-01-31 107618632023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 10761863 (England and Wales)
MDJ Investments Limited Unaudited accounts for the period from 1 February 2024 to 30 September 2024
MDJ Investments Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
MDJ Investments Limited Company Information for the period from 1 February 2024 to 30 September 2024
Directors
Mr Manga Singh Dhillon Mr Gurjeet Dhillon Mr Baldeep Dhillon
Company Number
10761863 (England and Wales)
Registered Office
Unit B Endeavour Park London Road Addington West Malling Kent ME19 5SH United Kingdom
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MDJ Investments Limited Statement of financial position as at 30 September 2024
30/09/2024 
31/01/2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
2,583,334 
2,716,667 
Tangible assets
5
631,215 
645,389 
Investments
6
75 
75 
3,214,624 
3,362,131 
Current assets
Inventories
56,664 
57,569 
Debtors
7
1,743,396 
1,883,772 
Cash at bank and in hand
1,641,850 
1,358,961 
3,441,910 
3,300,302 
Creditors: amounts falling due within one year
8
(5,925,435)
(6,095,835)
Net current liabilities
(2,483,525)
(2,795,533)
Total assets less current liabilities
731,099 
566,598 
Creditors: amounts falling due after more than one year
9
(50,193)
(14,806)
Net assets
680,906 
551,792 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
680,806 
551,692 
Shareholders' funds
680,906 
551,792 
For the period ending 30 September 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 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 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 of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by
Mr Gurjeet Dhillon Director Company Registration No. 10761863
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MDJ Investments Limited Notes to the Accounts for the period from 1 February 2024 to 30 September 2024
1
Statutory information
MDJ Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10761863. The registered office is Unit B Endeavour Park, London Road, Addington West Malling, Kent, ME19 5SH, United Kingdom.
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 period, 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.
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:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 20 Years Straight line
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
4,000,000 
At 30 September 2024
4,000,000 
Amortisation
At 1 February 2024
1,283,333 
Charge for the period
133,333 
At 30 September 2024
1,416,666 
Net book value
At 30 September 2024
2,583,334 
At 31 January 2024
2,716,667 
- 5 -
MDJ Investments Limited Notes to the Accounts for the period from 1 February 2024 to 30 September 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
76,046 
1,441,611 
1,517,657 
Additions
56,963 
419 
57,382 
At 30 September 2024
133,009 
1,442,030 
1,575,039 
Depreciation
At 1 February 2024
42,231 
830,037 
872,268 
Charge for the period
10,383 
61,173 
71,556 
At 30 September 2024
52,614 
891,210 
943,824 
Net book value
At 30 September 2024
80,395 
550,820 
631,215 
At 31 January 2024
33,815 
611,574 
645,389 
30/09/2024 
31/01/2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
52,216 
- 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 February 2024
75 
Valuation at 30 September 2024
75 
Investment in subsidiaries have been valued at cost less impairment. The company owns 20% or more shares in the following company: Company Name/% holding/Total capital & reserve/Profit/(Loss) for the year: SF 247 West Ltd /75%/ (892,817)/ £80,511
7
Debtors
30/09/2024 
31/01/2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
160,212 
80,217 
Amounts due from group undertakings etc.
960,000 
1,258,000 
Accrued income and prepayments
119,796 
50,358 
Other debtors
503,388 
495,197 
1,743,396 
1,883,772 
- 6 -
MDJ Investments Limited Notes to the Accounts for the period from 1 February 2024 to 30 September 2024
8
Creditors: amounts falling due within one year
30/09/2024 
31/01/2024 
£ 
£ 
Bank loans and overdrafts
10,311 
10,140 
Obligations under finance leases and hire purchase contracts
11,277 
- 
Trade creditors
463,545 
303,234 
Amounts owed to group undertakings and other participating interests
4,951,758 
5,393,559 
Taxes and social security
421,873 
301,794 
Other creditors
66,671 
87,108 
5,925,435 
6,095,835 
9
Creditors: amounts falling due after more than one year
30/09/2024 
31/01/2024 
£ 
£ 
Bank loans
7,904 
14,806 
Obligations under finance leases and hire purchase contracts
42,289 
- 
50,193 
14,806 
10
Controlling party
The parent company is MDJ Group Ltd which is also registered in England.
11
Average number of employees
During the period the average number of employees was 171 (31/01/2024: 198).
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