MMJA Holding Ltd - Accounts

Registered Number: SC667063 MMJA Holding Ltd
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		2		8
Current assets	1,147,599		824,101
Creditors: amount falling due within one year	(162,146)		(290,297)
Net current assets		985,453		533,804
Total assets less current liabilities		985,455		533,812
Net assets		985,455		533,812


Capital and reserves		985,455		533,812

NOTES TO THE ACCOUNTS

General Information

MMJA Holding Ltd is a private company, limited by shares, registered in Scotland, registration number SC667063, registration address Moffat Business Centre, 96-98 Forrest Street, Airdie, ML, ML6 7AG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.	Director’s loan

Directors loan

The directors loan balance in the accounts is due the the directors, is interest free and has no fixed repayment terms.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 17 December 2025 and were signed by:

--------------------------------
Craig Cummings Moffat
Director


Registered Number: SC667063
Scotland
MMJA HOLDING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025