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Registered number: 08386540
AMJ Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08386540
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,735 97,920
77,735 97,920
CURRENT ASSETS
Stocks 5 3,010 4,013
Debtors 6 139,970 128,216
Cash at bank and in hand 17 939
142,997 133,168
Creditors: Amounts Falling Due Within One Year 7 (121,874 ) (122,381 )
NET CURRENT ASSETS (LIABILITIES) 21,123 10,787
TOTAL ASSETS LESS CURRENT LIABILITIES 98,858 108,707
Creditors: Amounts Falling Due After More Than One Year 8 (51,123 ) (58,299 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,434 ) (24,480 )
NET ASSETS 28,301 25,928
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 28,298 25,925
SHAREHOLDERS' FUNDS 28,301 25,928
Page 1
Page 2
For the year ending 30 June 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M J James
Director
02/10/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AMJ Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08386540 . The registered office is Unit H1 Anlaby Trade Park, Springfield Way, Anlaby, Hull, East Yorkshire, HU10 6RJ.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.6. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised
at transaction value and subsequently measure at their settlement value.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 63,435 104,643 6,969 5,993 181,040
Additions 512 23,967 - - 24,479
Disposals - (19,963 ) - - (19,963 )
As at 30 June 2025 63,947 108,647 6,969 5,993 185,556
Depreciation
As at 1 July 2024 20,649 58,691 1,390 2,390 83,120
Provided during the period 14,783 27,162 1,393 1,326 44,664
Disposals - (19,963 ) - - (19,963 )
As at 30 June 2025 35,432 65,890 2,783 3,716 107,821
Net Book Value
As at 30 June 2025 28,515 42,757 4,186 2,277 77,735
As at 1 July 2024 42,786 45,952 5,579 3,603 97,920
5. Stocks
2025 2024
£ £
Stock 3,010 4,013
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Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,059 13,440
Other debtors 132,911 114,776
139,970 128,216
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,650 21,196
Trade creditors 16,087 9,545
Bank loans and overdrafts 28,149 5,313
Other creditors 47,443 82,374
Taxation and social security 10,545 3,953
121,874 122,381
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 27,925 29,527
Bank loans 23,198 28,772
51,123 58,299
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,650 21,196
Later than one year and not later than five years 27,925 29,527
47,575 50,723
47,575 50,723
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
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11. Related Party Transactions
Included in Other Debtors are the following Inter-Company balances: -
AMJ Group Property Limited £110,995
AMJ Group Holdings Limited £1,310
AMJ Group Holdings Ltd owns all the share capital of AMJ Group Property Limited and is controlled by the
three directors.
Included in Other Creditors is the Inter-Company balance: -
AMJ Modular Limited £46,921
AMJ Group Holdings Ltd own all the share capital of both AMJ Modular Limited and AMJ Group Holdings Ltd and is controlled by the three directors.
12. Ultimate Controlling Party
The company's ultimate controlling party is AMJ Group Holdings Ltd by virtue of its ownership of 100% of the issued share capital in the company.
All three directors are the sole directors and sole shareholders of AMJ Group Holdings Ltd.
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