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Company registration number: NI622601
MJ Utilities Limited
Unaudited filleted abridged financial statements
28 February 2026
MJ Utilities Limited
Contents
Directors and other information
Director's report
Accountants' report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
MJ Utilities Limited
Directors and other information

| Directors |
|  | Mr Mark Rooney
|  | Mrs Lorraine Rooney
| Company number | NI622601
| Registered office | Antrim Enterprise Park
|  | 58 Greystone Road
|  | Antrim
|  | Co. Antrim
|  | BT41 1JZ
| Accountants | McGuire + Farry Limited
|  | Emerson House
|  | Carryduff
|  | Belfast
|  | Co. Antrim
|  | BT8 8DN

| Bankers | Barclays Bank PLC
|  | 1 Churchill Place
|  | London
|  | E14 5HP

MJ Utilities Limited
Director's report
Year ended 28 February 2026
The directors present their report and the unaudited financial statements of the company for the year ended 28 February 2026.
Directors
The directors who served the company during the year were as follows:

Mr Mark Rooney
Mrs Lorraine Rooney

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 02 April 2026 and signed on behalf of the board by:
Mr Mark Rooney
Director
MJ Utilities Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of MJ Utilities Limited
Year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MJ Utilities Limited for the year ended 28 February 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of MJ Utilities Limited, as a body, in accordance with the terms of our engagement letter dated 30 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of MJ Utilities Limited and state those matters that we have agreed to state to the board of directors of MJ Utilities Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MJ Utilities Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that MJ Utilities Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MJ Utilities Limited. You consider that MJ Utilities Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of MJ Utilities Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
McGuire + Farry Limited
Chartered Certified Accountants
Emerson House
Carryduff
Belfast
Co. Antrim
BT8 8DN
31 March 2026
MJ Utilities Limited
Statement of financial position
28 February 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 10,436 |  |  |  | 7,561 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 10,436 |  |  |  | 7,561
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 79,605 |  |  |  | 60,754 |  |
Cash at bank and in hand |  |  | 82,281 |  |  |  | 38,864 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 161,886 |  |  |  | 99,618 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 118,929) |  |  |  | ( 99,439) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 42,957 |  |  |  | 179
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 53,393 |  |  |  | 7,740
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 4,048) |  |  |  | ( 6,526)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 49,345 |  |  |  | 1,214
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 49,245 |  |  |  | 1,114
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 49,345 |  |  |  | 1,214
|  |  |  |  | _______ |  |  |  | _______

For the year ending 28 February 2026 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.
All of the members have consented to the preparation of the abridged income statement for the current year ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 02 April 2026 , and are signed on behalf of the board by:
Mr Mark Rooney
Director
MJ Utilities Limited
Statement of changes in equity
Year ended 28 February 2026

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 March 2024 |  | 100 |  | 207 | 307 |  |  |  |  |
Profit for the year |  |  |  | 74,907 | 74,907 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 74,907 | 74,907 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 74,000) | ( 74,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 74,000) | ( 74,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 28 February 2025 and 1 March 2025 |  | 100 |  | 1,114 | 1,214 |  |  |  |  |
Profit for the year |  |  |  | 118,131 | 118,131 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 118,131 | 118,131 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 70,000) | ( 70,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 70,000) | ( 70,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 28 February 2026 |  | 100 |  | 49,245 | 49,345 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

-
MJ Utilities Limited
Notes to the financial statements
Year ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Unit 19, Antrim Enterprise Park, 58 Greystone Road, Antrim, Co. Antrim, BT41 1JZ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The liabilities of the company exceeded the assets by £10,797 at the balance sheet date. The director has confirmed his continued support for the foreseeable future.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 20 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2025: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 March 2025 | 12,970 | 12,970 |  |  |  |  |
| Additions | 5,484 | 5,484 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 28 February 2026 | 18,454 | 18,454 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 March 2025 | 5,409 | 5,409 |  |  |  |  |
| Charge for the year | 2,609 | 2,609 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 28 February 2026 | 8,018 | 8,018 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 28 February 2026 | 10,436 | 10,436 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 28 February 2025 | 7,561 | 7,561 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | 40,287 | 32,820
| Section 455 tax repayable |  | 2,540 | 2,540
| Directors' loan accounts |  | 31,462 | 20,039
| Prepayments and accrued income |  | 5,316 | 5,355
|  |  | _______ | _______
|  |  | 79,605 | 60,754
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | 2,864 | 3,400
| Trade creditors |  | 27,307 | 32,053
| Accruals and deferred income |  | 34,985 | 16,130
| Corporation tax |  | 36,329 | 20,860
| Social security and other taxes |  | 17,444 | 26,996
|  |  | _______ | _______
|  |  | 118,929 | 99,439
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Loans |  | 4,048 | 6,526
|  |  | _______ | _______