REGISTERED NUMBER: 11351582 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

M&J Engineering Consultants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Baker

REGISTERED OFFICE:

Office F1 Beverley Enterprise Centre

Beck View Road

Beverley

East Yorkshire

HU17 0JT

REGISTERED NUMBER:

11351582 (England and Wales)

ACCOUNTANTS:

Dymond Accountants

Office F1,

Beverley Enterprise Centre

Beck View Road

Beverley

East Yorkshire

HU17 0JT

FIXED ASSETS

Tangible assets

4

39,949

10,834

CURRENT ASSETS

Debtors

5

141,816

28,055

Cash at bank

-

15,655

141,816

43,710

CREDITORS

Amounts falling due within one year

6

112,130

23,656

NET CURRENT ASSETS

29,686

20,054

TOTAL ASSETS LESS CURRENT LIABILITIES

69,635

30,888

CREDITORS

Amounts falling due after more than one year

7

20,162

-

NET ASSETS

49,473

30,888

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

49,373

30,788

49,473

30,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th November 2025 and were signed by:

M J Baker - Director

1.	STATUTORY INFORMATION

M&J Engineering Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st May 2024

10,037

-

8,889

18,926

Additions

-

34,800

1,832

36,632

At 30th April 2025

10,037

34,800

10,721

55,558

DEPRECIATION

At 1st May 2024

4,456

-

3,636

8,092

Charge for year

1,395

4,350

1,772

7,517

At 30th April 2025

5,851

4,350

5,408

15,609

NET BOOK VALUE

At 30th April 2025

4,186

30,450

5,313

39,949

At 30th April 2024

5,581

-

5,253

10,834

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

115,328

28,055

Other debtors

26,488

-

141,816

28,055

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

5,528

-

Hire purchase contracts

2,424

359

Taxation and social security

42,467

11,704

Other creditors

61,711

11,593

112,130

23,656

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

20,162

-

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2025 and 30th April 2024:

30.4.25

30.4.24

£

£

M J Baker

Balance outstanding at start of year

(258

)

-

Amounts advanced

70,449

25,742

Amounts repaid

(52,000

)

(26,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,191

(258

)