Company No: 08454597 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

M Jackson

REGISTERED OFFICE	5 Princes Gardens
	Worplesdon
	Guildford
	GU3 3RY
	United Kingdom

COMPANY NUMBER

08454597 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	853		832
		853		832
Current assets
Debtors	4	2,125		7,660
Cash at bank and in hand	5	3,984		990
		6,109		8,650
Creditors: amounts falling due within one year	6	( 11,793)		( 5,721)
Net current (liabilities)/assets		(5,684)		2,929
Total assets less current liabilities		(4,831)		3,761
Net (liabilities)/assets		( 4,831)		3,761
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		( 4,832 )		3,760
Total shareholder's (deficit)/funds		( 4,831)		3,761

For the financial year ending 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of MJDIGITAL Limited (registered number: 08454597) were approved and authorised for issue by the Director on 29 December 2025. They were signed on its behalf by:

M Jackson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

MJDIGITAL Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5 Princes Gardens, Worplesdon, Guildford, GU3 3RY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Fixtures and fittings	4 years straight line
Office equipment	4 years straight line
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	270		945		2,608		4,597		8,420
Additions	0		0		0		426		426
At 31 March 2025	270		945		2,608		5,023		8,846
Accumulated depreciation
At 01 April 2024	147		760		2,155		4,526		7,588
Charge for the financial year	67		89		136		113		405
At 31 March 2025	214		849		2,291		4,639		7,993
Net book value
At 31 March 2025	56		96		317		384		853
At 31 March 2024	123		185		453		71		832

4. Debtors

	2025		2024
	£		£
Trade debtors	2,125		7,660

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	431		746
Short-term deposits	3,553		244
	3,984		990

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	6,197		269
Accruals	1,499		1,498
Taxation and social security	712		3,387
Other creditors	3,385		567
	11,793		5,721

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00 (2024: 1 share of £ 0 )	1		1