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Registered number: 04335855






M & J CONSTRUCTION LANCS LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/01/2025
























Prepared By:
FIELDING ACCOUNTANTS LIMITED
ACCOUNTANTS
73 BANKSIDE LANE
BACUP
LANCASHIRE
OL13 8HP


ACCOUNTS
FOR THE YEAR ENDED 31/01/2025





DIRECTORS
M D JONES


REGISTERED OFFICE
The Cellars, 95 - 97 Burnley Road East
Waterfoot
Rossendale
Lancashire
BB4 9AR


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04335855



ACCOUNTANTS
FIELDING ACCOUNTANTS LIMITED
ACCOUNTANTS
73 BANKSIDE LANE
BACUP
LANCASHIRE
OL13 8HP


ACCOUNTS
FOR THEYEARENDED31/01/2025



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		-


BALANCE SHEET AT 31/01/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	4		3,301		4,399

CURRENT ASSETS
Stock		5,500		5,500
Debtors	6	1,028		11,678
Cash at bank and in hand		-		376
		6,528		17,554
CREDITORS: Amounts falling due within one year	7	58,528		61,189
NET CURRENT LIABILITIES			(52,000)		(43,635)
TOTAL ASSETS LESS CURRENT LIABILITIES			(48,699)		(39,236)


CREDITORS: Amounts falling due after more than one year	8		5,900		7,125

NET LIABILITIES			(54,599)		(46,361)

CAPITAL AND RESERVES

Called up share capital	9		50		50
Profit and loss account			(54,649)		(46,411)
SHAREHOLDERS' FUNDS			(54,599)		(46,361)

For the year ending 31/01/2025 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 30/10/2025 and signed on their behalf by



.............................
M D JONES
Director


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 balance20%
Commercial Vehicles		reducing balance25%
Equipment		reducing balance25%


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 .


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. 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.


3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/02/2024	12,000	12,000
At 31/01/2025	12,000	12,000
Depreciation
At 01/02/2024	12,000	12,000
At 31/01/2025	12,000	12,000
Net Book Amounts
At 31/01/2025	-	-


4. TANGIBLE FIXED ASSETS

	Plant and	Commercial
	Machinery	Vehicles	Equipment	Total
	£	£	£	£
Cost
At 01/02/2024	5,548	18,236	362	24,146
At 31/01/2025	5,548	18,236	362	24,146
Depreciation
At 01/02/2024	5,504	13,908	335	19,747
For the year	9	1,082	7	1,098
At 31/01/2025	5,513	14,990	342	20,845
Net Book Amounts
At 31/01/2025	35	3,246	20	3,301
At 31/01/2024	44	4,328	27	4,399


5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	5,500	5,500
	5,500	5,500


6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	839	5,206
VAT	189	876
Other debtors	-	5,596
	1,028	11,678


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Directors current account	51,411	49,736
Bank loans and overdrafts	217	-
Bank Loan	4,500	4,500
Hire purchase	-	1,753
Accruals	2,400	5,200
	58,528	61,189


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loan >1yr	5,900	7,125
	5,900	7,125


9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
	50	50


2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	3	3