MJ Training Solutions UK Ltd - Filleted accounts

MJ Training Solutions UK Ltd
Registered number:		11349893
Statement of Financial Position
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		484			1,466

Current assets
Debtors	5	9,650			2,918
Cash at bank and in hand		57,833			50,496
		67,483			53,414

Creditors: amounts falling due within one year	6	(43,543)			(29,679)

Net current assets			23,940			23,735

Total assets less current liabilities			24,424			25,201


Provisions for liabilities			(112)			-


Net assets			24,312			25,201

Capital and reserves
Called up share capital			1			1
Profit and loss account			24,311			25,200

Shareholder's funds			24,312			25,201

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Hodge
Director
Approved by the board on 16 December 2025

MJ Training Solutions UK Ltd
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			3 year straight line

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					1		1


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 June 2024							21,076
	At 31 May 2025							21,076

	Amortisation
	At 1 June 2024							21,076
	At 31 May 2025							21,076

	Net book value
	At 31 May 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 June 2024							12,921
	Additions							428
	Disposals							(6,909)
	At 31 May 2025							6,440

	Depreciation
	At 1 June 2024							11,455
	Charge for the year							1,409
	On disposals							(6,908)
	At 31 May 2025							5,956

	Net book value
	At 31 May 2025							484
	At 31 May 2024							1,466




5	Debtors					2025		2024
£							£

	Trade debtors					8,810		2,918
	Other debtors					840		-
						9,650		2,918


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,116		684
	Accruals					1,270		825
	Corporation tax					26,209		13,708
	Other taxes and social security costs					14,948		14,305
	Other creditors					-		157
						43,543		29,679


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	S Hodge
	Repayable on demand	-		820		-		820

		-		820		-		820


8	Other information

	MJ Training Solutions UK Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY