Company registration number 15658222 (England and Wales)
MJTRANSFORM LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
MJTRANSFORM LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
MJTRANSFORM LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
Notes
£
CURRENT ASSETS
Debtors
3
3,071
Investments
4
35,768
Cash at bank and in hand
56,329
95,168
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5
(51,070)
NET CURRENT ASSETS
44,098
CAPITAL AND RESERVES
Called up share capital
1
Profit and loss reserves
44,097
TOTAL EQUITY
44,098

For the financial period ended 30 June 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 period in question in accordance with section 476.

The director acknowledges her 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 13 April 2026
Ms M James
Director
Company registration number 15658222 (England and Wales)
MJTRANSFORM LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
PERIOD ENDED 30 JUNE 2025:
Profit and total comprehensive income
-
81,582
81,582
Issue of share capital
1
-
1
Dividends
-
(37,485)
(37,485)
BALANCE AT 30 JUNE 2025
1
44,097
44,098
MJTRANSFORM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
ACCOUNTING POLICIES
Company information

MJTransform Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cedar House, Hazell Drive, NEWPORT, South Wales, NP10 8FY.

1.1
Reporting period

The financial statements have been prepared for the period from 18 April 2024 to 30 June 2025. This is the first accounting period of the company and, accordingly, covers a period longer than one year. Comparative figures are not presented as these are the company’s first financial statements.

1.2
Basis of preparation

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.

1.3
Turnover

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

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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.

1.4
Taxation

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

MJTRANSFORM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
ACCOUNTING POLICIES
(Continued)
- 4 -
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

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

2
EMPLOYEES

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

2025
Number
Total
1
MJTRANSFORM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
3
DEBTORS
2025
Amounts falling due within one year:
£
Trade debtors
230
Other debtors
2,841
3,071
4
CURRENT ASSET INVESTMENTS
2025
£
Other investments
35,768
5
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Corporation tax
22,610
Other creditors
28,460
51,070
6
RELATED PARTY TRANSACTIONS

During the period the company received profit shares of £109,586 and recharged expenditure of £881 from and to a related entity.

Included within other debtors is £1,532 due from a related entity. MJ Transform Limited is a corporate member of the related entity.

7
DIRECTORS' TRANSACTIONS

This balance is interest free and repayable on demand.

MJTRANSFORM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
7
DIRECTORS' TRANSACTIONS
(Continued)
- 6 -
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Director
-
-
42,978
(41,668)
1,310
-
42,978
(41,668)
1,310
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