MWJ TRADING LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07905046

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,804		30,770

			23,804		30,770
CURRENT ASSETS
Stocks	5	33,573		33,573
Debtors	6	50,182		40,741
Cash at bank and in hand		51,271		7,840

		135,026		82,154
Creditors: Amounts Falling Due Within One Year	7	(137,722 )		(185,830 )

NET CURRENT ASSETS (LIABILITIES)			(2,696 )		(103,676 )

TOTAL ASSETS LESS CURRENT LIABILITIES			21,108		(72,906 )

Creditors: Amounts Falling Due After More Than One Year	8		(266,460 )		(269,078 )

NET LIABILITIES			(245,352 )		(341,984 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(245,354 )		(341,986 )

SHAREHOLDERS' FUNDS			(245,352)		(341,984)

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MWJ TRADING LTD

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 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

Mrs Melanie Wooding Jones

Director

29/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

MWJ TRADING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07905046 . The registered office is Unit 10 Redbourn Industrial Centre, High Street, Redbourn, St. Albans, Hertfordshire, AL3 7LG.

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	Straight Line
Motor Vehicles	Straight Line
Fixtures & Fittings	Straight Line
Computer Equipment	Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2024	98,017	26,450	23,192	3,295	150,954
Additions	5,948	-	-	3,000	8,948

As at 31 January 2025	103,965	26,450	23,192	6,295	159,902

Depreciation
As at 1 February 2024	73,438	25,950	18,204	2,592	120,184
Provided during the period	11,369	-	3,193	1,352	15,914

As at 31 January 2025	84,807	25,950	21,397	3,944	136,098

...CONTINUED

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MWJ TRADING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	19,158	500	1,795	2,351	23,804

As at 1 February 2024	24,579	500	4,988	703	30,770

5. Stocks

	2025	2024
	£	£
Stock	33,573	33,573

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	33,401	25,888
Prepayments and accrued income	13,825	13,678
Other debtors (1)	2,956	1,175

	50,182	40,741

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	89,228	110,087
Bank loans and overdrafts	14	-
Other taxes and social security	8,043	23,432
VAT	16,629	43,738
Net wages	220	120
Other creditors	16,401	364
Directors' loan accounts	7,187	8,089

	137,722	185,830

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	27,300	-
Other loans	239,160	269,078

	266,460	269,078

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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