Company Registration No. 11207622 (England and Wales)
M & J SERVICES GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
M & J SERVICES GROUP LIMITED
COMPANY INFORMATION
Director
MD Bartley
Secretary
Mrs JM Bartley
Company number
11207622
Registered office
Elm House
Harvey Road
Burnt Mills Industrial Estate
Basildon
Essex
SS13 1ES
Accountants
Rickard Luckin Limited
1st Floor
County House
100 New London Road
Chelmsford
Essex
CM2 0RG
Business address
Elm House
Harvey Road
Burnt Mills Industrial Estate
Basildon
Essex
SS13 1ES
M & J SERVICES GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
M & J SERVICES GROUP LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investment property
4
2,443,484
2,443,484
Investments
5
200
200
2,443,684
2,443,684
Current assets
Debtors
6
113,767
64,637
Cash at bank and in hand
103,733
108,345
217,500
172,982
Creditors: amounts falling due within one year
7
(74,835)
(60,400)
Net current assets
142,665
112,582
Total assets less current liabilities
2,586,349
2,556,266
Creditors: amounts falling due after more than one year
8
(915,658)
(968,094)
Provisions for liabilities
(133,271)
(133,271)
Net assets
1,537,420
1,454,901
Capital and reserves
Called up share capital
500
500
Profit and loss reserves
1,536,920
1,454,401
Total equity
1,537,420
1,454,901
M & J SERVICES GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 February 2026
MD Bartley
Director
Company registration number 11207622 (England and Wales)
M & J SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

M & J Services Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Elm House, Harvey Road, Burnt Mills Industrial Estate, Basildon, Essex, SS13 1ES.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

M & J SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

M & J SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
2,443,484

Investment property at 1 October 2023 comprised of one commercial property and two residential properties.

The value of the commercial property remains at £2,000,000 after revaluation in the year ended 30 September 2023. The director, MD Bartley, has considered the value of the properties to be fairly reflected compared to market evidence of transaction prices for similar properties.

Under the historic cost model, the commercial property would be held at a value of £1,466,917 following the purchase in 2019. There have been total gains on valuation of £533,083 since the purchase bringing it to its current valuation of £2,000,000.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
200
200
M & J SERVICES GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
13,870
Amounts owed by group undertakings
113,000
50,000
Other debtors
767
767
113,767
64,637
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
47,109
40,560
Corporation tax
27,217
19,331
Other creditors
509
509
74,835
60,400
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
915,658
968,094

The loan is secured by a fixed charge over the investment property, Elm House Harvey Road Basildon Essex SS13 1ES.

Creditors which fall due after five years are as follows:
2025
2024
£
£
Payable by instalments
727,221
805,853
9
Related party transactions

At the year end, the company was owed £113,000 (2024:£50,000) by it's wholly owned subsidiaries. There is no fixed repayment schedule and no interest due.

10
Non-distributable profits reserve

The company has £399,812 (202 4: £399,812) of non distributable retained earnings and £1,137,608 (202 4: £1,055,089) of distributable retained earnings.

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