Company registration number 05058424 (England and Wales)
MACKENZIE GOLDBERG JOHNSON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
MACKENZIE GOLDBERG JOHNSON LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MACKENZIE GOLDBERG JOHNSON LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,243
4,498
Current assets
Debtors
5
43,648
27,834
Cash at bank and in hand
167,510
199,768
211,158
227,602
Creditors: amounts falling due within one year
6
(100,317)
(117,163)
Net current assets
110,841
110,439
Total assets less current liabilities
116,084
114,937
Creditors: amounts falling due after more than one year
7
-
0
(6,164)
Provisions for liabilities
(1,198)
-
Net assets
114,886
108,773
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
114,786
108,673
Total equity
114,886
108,773
MACKENZIE GOLDBERG JOHNSON LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 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 31 March 2026
M J Gillard
Director
Company registration number 05058424 (England and Wales)
MACKENZIE GOLDBERG JOHNSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Mackenzie Goldberg Johnson Limited is a private company limited by shares incorporated in England and Wales. The registered office is Scope House, Weston, Crewe, CW1 6DD.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable 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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% on cost

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.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

MACKENZIE GOLDBERG JOHNSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
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 measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

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 recognised at transaction . Financial liabilities classified as payable within one year are not amortised.

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 at transaction price.

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.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MACKENZIE GOLDBERG JOHNSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

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
7
8
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
21,323
Additions
2,538
At 31 October 2025
23,861
Depreciation and impairment
At 1 November 2024
16,825
Depreciation charged in the year
1,793
At 31 October 2025
18,618
Carrying amount
At 31 October 2025
5,243
At 31 October 2024
4,498
MACKENZIE GOLDBERG JOHNSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,858
-
0
Other debtors
38,790
27,834
43,648
27,834
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,166
10,354
Taxation and social security
81,163
93,186
Other creditors
12,988
13,623
100,317
117,163
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
6,164
8
Parent company

The company's ultimate parent undertaking is MJGW Limited, a company incorporated in England and Wales.

The registered office of MJGW Limited is Scope House, Weston Road, Crewe, CW1 6DD.

2025-10-31 2024-11-01 false false false 31 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M J Gillard 05058424 2024-11-01 2025-10-31 05058424 2025-10-31 05058424 2024-10-31 05058424 core:OtherPropertyPlantEquipment 2025-10-31 05058424 core:OtherPropertyPlantEquipment 2024-10-31 05058424 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 05058424 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 05058424 core:CurrentFinancialInstruments 2025-10-31 05058424 core:CurrentFinancialInstruments 2024-10-31 05058424 core:Non-currentFinancialInstruments 2025-10-31 05058424 core:Non-currentFinancialInstruments 2024-10-31 05058424 core:ShareCapital 2025-10-31 05058424 core:ShareCapital 2024-10-31 05058424 core:RetainedEarningsAccumulatedLosses 2025-10-31 05058424 core:RetainedEarningsAccumulatedLosses 2024-10-31 05058424 bus:Director1 2024-11-01 2025-10-31 05058424 core:FurnitureFittings 2024-11-01 2025-10-31 05058424 2023-11-01 2024-10-31 05058424 core:OtherPropertyPlantEquipment 2024-10-31 05058424 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 05058424 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05058424 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05058424 bus:FRS102 2024-11-01 2025-10-31 05058424 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 05058424 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP