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Registered number: 04749340
MJH Group Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 December 2024
MJH Accountants Limited
Chartered Accountants and Chartered Tax Advisers
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
MJH Group Limited
Contents
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—11
Page 1
MJH Group Limited
Company Information
For The Year Ended 31 December 2024
Company Information
Director Mr M J Hall
Company Number 04749340
Registered Office 129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Business 129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Accountants MJH Accountants Limited
Chartered Accountants and Chartered Tax Advisers
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Bankers Barclays Bank Plc
265-267 Lord Street
Southport
Lancashire
PR8 1PD
Page 1
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MJH Group Limited
Company No. 04749340
Director's Report For The Year Ended 31 December 2024
Director's Report
The director presents his report and the financial statements for the year ended 31 December 2024.
Principal Activity
The Company's principal activities include providing consultancy services and letting commercial offices to group companies.
Dividends
The profit after taxation for the year amounted to £33,854 (2023: £13,268). 
No dividends were paid during the year.
Directors
The director who held office during the year were as follows:
Mr M J Hall
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr M J Hall
Director
23 September 2025
Page 2
Page 3
MJH Group Limited
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of MJH Group Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of MJH Group Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of MJH Group Limited , as a body, in accordance with the terms of our engagement letter dated 01/01/2023. Our work has been undertaken solely to prepare for your approval the accounts of MJH Group Limited and state those matters that we have agreed to state to the director of MJH Group Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MJH Group Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that MJH Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of MJH Group Limited . You consider that MJH Group Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of MJH Group Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MJH Accountants Limited
23 September 2025
MJH Accountants Limited
Chartered Accountants and Chartered Tax Advisers
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Page 3
Page 4
MJH Group Limited
Profit and Loss Account
For The Year Ended 31 December 2024
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 101,325 96,000
GROSS PROFIT 101,325 96,000
Administrative expenses (80,187 ) (79,316 )
Fair value gains on investment properties 32,250 -
OPERATING PROFIT 3 53,388 16,684
Loss on disposal of fixed assets - (46 )
Other interest receivable and similar income 488 773
Interest payable and similar charges (9,642 ) (962 )
PROFIT BEFORE TAXATION 44,234 16,449
Tax on Profit (10,380 ) (3,181 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 33,854 13,268
The notes on pages 8 to 11 form part of these financial statements.
Page 4
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MJH Group Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 208 587
Investment Properties 6 300,000 -
300,208 587
CURRENT ASSETS
Debtors 7 24,800 10,725
Cash at bank and in hand 28,724 76,194
53,524 86,919
Creditors: Amounts Falling Due Within One Year 8 (51,401 ) (22,197 )
NET CURRENT ASSETS (LIABILITIES) 2,123 64,722
TOTAL ASSETS LESS CURRENT LIABILITIES 302,331 65,309
Creditors: Amounts Falling Due After More Than One Year 9 (202,000 ) (6,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (8,115 ) (147 )
NET ASSETS 92,216 58,362
CAPITAL AND RESERVES
Called up share capital 11 200 200
Other reserves 24,187 -
Profit and Loss Account 67,829 58,162
SHAREHOLDERS' FUNDS 92,216 58,362
Page 5
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MJH Group Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr M J Hall
Director
23 September 2025
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Page 7
MJH Group Limited
Statement of Changes in Equity
For The Year Ended 31 December 2024
Statement of Changes in Equity
Share Capital Other reserves Profit and Loss Account Total
£ £ £ £
As at 1 January 2023 100 - 48,894 48,994
Profit for the year and total comprehensive income - - 13,268 13,268
Dividends paid - - (4,000) (4,000)
Arising on shares issued during the period 100 - - 100
As at 31 December 2023 and 1 January 2024 200 - 58,162 58,362
Profit for the year and total comprehensive income - - 33,854 33,854
Transfer to/from Other Reserves - - (24,187) (24,187)
Transfer to/from Profit & Loss Account - 24,187 - 24,187
As at 31 December 2024 200 24,187 67,829 92,216
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MJH Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
MJH Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04749340 . The registered office is 129 Woodplumpton Road, Fulwood, Preston, Lancashire, PR2 3LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents income from management consultancy services and rental income from office space provided to a connected company. Income from management consultancy services is recognised as the services are provided. Rental income is recognised on a straight-line basis over the period of the rental agreement. Turnover is stated net of value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. 
Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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MJH Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Operating Profit
The operating profit is stated after charging:
2024 2023
£ £
Depreciation of tangible fixed assets 379 473
4. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
5. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 January 2024 1,514
As at 31 December 2024 1,514
Depreciation
As at 1 January 2024 927
Provided during the period 379
As at 31 December 2024 1,306
Net Book Value
As at 31 December 2024 208
As at 1 January 2024 587
6. Investment Property
2024
£
Fair Value
As at 1 January 2024 -
Additions 267,750
Fair value adjustments 32,250
As at 31 December 2024 300,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 267,750 -
Accumulated depreciation and impairment 1,167 -
Carrying amount 266,583 -
The investment property has been revalued at the balance sheet date by the director.
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MJH Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,800 9,600
Other debtors 20,000 1,125
24,800 10,725
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 171
Bank loans and overdrafts 4,800 4,800
Corporation tax 2,412 3,244
Other taxes and social security 421 1,885
VAT 5,718 4,752
Director's loan account 38,050 7,345
51,401 22,197
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,000 6,800
Directors loan account 200,000 -
202,000 6,800
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 8,115 147
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
12. Pension Commitments
The company operates a defined contribution pension scheme for the director. 
The assets of the scheme are held separately from those of the company in an independently administered fund. 
At the balance sheet date, there are no unpaid contributions (2023 - Nil).
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MJH Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
13. Related Party Transactions
MJH Accountants Limited
MJH Accountants Limited is a related party by virtue of the fact that Mr M J Hall is a controlling director and majority shareholder of both companies.
MJH Group Limited provides management services to MJH Accountants Limited.
Included in turnover are fees receivable for such services amounting to £96,000 (2023 - £96,000) for the period.
Included in trade debtors are fees outstanding at the balance sheet date of £4,800 (2023 - £4,800).
On 1st October 2024, MJH Group Limited purchased the freehold interest in the company's principal office from the director personally.
Rent paid by MJH Accountants Limited since the date of transfer amounted to £5,325.
No balance was outstanding at 31st December 2024 (2023 - £0)
Included in other debtors is a loan outstanding from MJH Accountants Limited at the balance sheet date of £20,000 (2023 - £0).
The loan is interest free and repayable on demand. 
Directors loan account
Interest is charged on the Directors loan account at 8% per annum which is considered a market rate of interest for the Company.
14. Ultimate Controlling Party
The company's ultimate controlling party is Mr M J Hall by virtue of his ownership of 100% of the issued share capital in the company.
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