08354091 false Engineering 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-03-31 http://www.companieshouse.gov.uk/cd:Director1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2024-03-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/cd:Director2 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-03-31 http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles 2025-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-03-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-03-31 http://www.companieshouse.gov.uk/2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08354091
M & J Engineering Special Alloy Machining Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
Lindrick Accountancy Services Ltd
205 Outgang Lane
Dinnington
Sheffield
S25 3QY

M & J Engineering Special Alloy Machining Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
David Foulstone
Claire Foulstone
REGISTERED OFFICE
39 Finchwell Road
Sheffield
S13 9AS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08354091
ACCOUNTANTS
Lindrick Accountancy Services Ltd
205 Outgang Lane
Dinnington
Sheffield
S25 3QY

M & J Engineering Special Alloy Machining Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

M & J Engineering Special Alloy Machining Ltd

BALANCE SHEET AT 31/03/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 57,600 |  |  |  | 64,800
Tangible assets |  | 4 |  |  |  | 23,121 |  |  |  | 27,212
|  |  |  |  |  | 80,721 |  |  |  | 92,012
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 2,800 |  |  |  | 3,200 |  |
Debtors |  | 6 |  | 204,413 |  |  |  | 225,446 |  |
Cash at bank and in hand |  |  |  | 18,941 |  |  |  | 16,027 |  |
|  |  |  | 226,154 |  |  |  | 244,673 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 230,621 |  |  |  | 220,600 |  |
NET CURRENT (LIABILITIES) / ASSETS |  |  |  |  |  | (4,467) |  |  |  | 24,073
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 76,254 |  |  |  | 116,085
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 38,180 |  |  |  | 68,866
PROVISIONS FOR LIABILITIES AND CHARGES |  | 9 |  |  |  | - |  |  |  | 4,938
NET ASSETS |  |  |  |  |  | 38,074 |  |  |  | 42,281
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 10 |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  |  |  | 38,071 |  |  |  | 42,278
SHAREHOLDERS' FUNDS |  |  |  |  |  | 38,074 |  |  |  | 42,281
For the year ending 31/03/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 28/10/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
David Foulstone |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

M & J Engineering Special Alloy Machining Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 15%
Fixtures and Fittings |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

M & J Engineering Special Alloy Machining Ltd

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 6 |  | 6

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/04/2024 |  | 144,000 |  | 144,000
At 31/03/2025 |  | 144,000 |  | 144,000
Depreciation |  |  |  |
At 01/04/2024 |  | 79,200 |  | 79,200
For the year |  | 7,200 |  | 7,200
At 31/03/2025 |  | 86,400 |  | 86,400
Net Book Amounts |  |  |  |
At 31/03/2025 |  | 57,600 |  | 57,600
At 31/03/2024 |  | 64,800 |  | 64,800

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |
|  | Plant and |  | Commercial |  | Fixtures |  |  |  |
|  | Machinery |  | Vehicles |  | and Fittings |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |
At 01/04/2024 |  | 107,645 |  | 256 |  | 822 |  | 3,683 |  | 112,406
At 31/03/2025 |  | 107,645 |  | 256 |  | 822 |  | 3,683 |  | 112,406
Depreciation |  |  |  |  |  |  |  |  |  |
At 01/04/2024 |  | 80,613 |  | 256 |  | 641 |  | 3,684 |  | 85,194
For the year |  | 4,055 |  | - |  | 36 |  | - |  | 4,091
At 31/03/2025 |  | 84,668 |  | 256 |  | 677 |  | 3,684 |  | 89,285
Net Book Amounts |  |  |  |  |  |  |  |  |  |
At 31/03/2025 |  | 22,977 |  | - |  | 145 |  | (1) |  | 23,121
At 31/03/2024 |  | 27,032 |  | - |  | 181 |  | (1) |  | 27,212

M & J Engineering Special Alloy Machining Ltd

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Work in progress |  |  |  | 2,800 |  | 3,200
|  |  |  | 2,800 |  | 3,200

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 161,945 |  | 174,861
Directors current account |  |  |  | 42,468 |  | 50,585
|  |  |  | 204,413 |  | 225,446

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 33,659 |  | 24,817
VAT |  |  |  | 32,204 |  | 33,870
PAYE control |  |  |  | 3,442 |  | 4,780
Salaries and wages control |  |  |  | - |  | 2,824
Bank loans and overdrafts |  |  |  | 17,185 |  | 12,035
Bank Loan |  |  |  | 8,333 |  | 8,333
Hire purchase |  |  |  | 13,329 |  | 15,641
Trade creditors |  |  |  | 104,576 |  | 76,395
Other creditors |  |  |  | 16,664 |  | 40,664
Pension schemes |  |  |  | 417 |  | 429
Accruals |  |  |  | 812 |  | 812
|  |  |  | 230,621 |  | 220,600

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (unsecured) >1yr |  |  |  | 35,834 |  | 53,191
Hire purchase >1yr |  |  |  | 2,346 |  | 15,675
|  |  |  | 38,180 |  | 68,866

M & J Engineering Special Alloy Machining Ltd

9. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | - |  | 4,938
|  |  |  | - |  | 4,938

10. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
3 Ordinary shares of £1 each |  |  |  | 3 |  | 3
|  |  |  | 3 |  | 3