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Registered number: 11973524
MKJ Care Services Limited
Financial Statements
For The Year Ended 31 May 2025
MKJ Care Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
MKJ Care Services Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 11973524

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 18,750 |  | -
Tangible Assets | 5 |  | 24,829 |  | 6,679
|  |  | 43,579 |  | 6,679
CURRENT ASSETS
Debtors | 6 | 7,597 |  | 6,980 |
Cash at bank and in hand |  | 101,390 |  | 56,988 |
|  | 108,987 |  | 63,968 |
Creditors: Amounts Falling Due Within One Year | 7 | (89,429 ) |  | (56,810 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,558 |  | 7,158
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 63,137 |  | 13,837
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (46 ) |  | (1,014 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,155 ) |  | (1,269 )
NET ASSETS |  |  | 61,936 |  | 11,554
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 61,836 |  | 11,454
SHAREHOLDERS' FUNDS |  |  | 61,936 |  | 11,554

Page 1
Page 2
MKJ Care Services Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jack Hurdon Director
8th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MKJ Care Services Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
MKJ Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11973524 . The registered office is Suite G04 1 Quality Court, Chancery Lane, London, WC2A 1HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% straight line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
...CONTINUED
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Page 4
MKJ Care Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 21)
19 21
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 June 2024 | -
Additions | 25,000
As at 31 May 2025 | 25,000
Amortisation
As at 1 June 2024 | -
Provided during the period | 6,250
As at 31 May 2025 | 6,250
Net Book Value
As at 31 May 2025 | 18,750
As at 1 June 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | - | 4,365 | 8,950 | 13,315
Additions | 25,000 | 136 | 1,833 | 26,969
As at 31 May 2025 | 25,000 | 4,501 | 10,783 | 40,284
Depreciation
As at 1 June 2024 | - | 1,505 | 5,131 | 6,636
Provided during the period | 6,250 | 449 | 2,120 | 8,819
As at 31 May 2025 | 6,250 | 1,954 | 7,251 | 15,455
Net Book Value
As at 31 May 2025 | 18,750 | 2,547 | 3,532 | 24,829
As at 1 June 2024 | - | 2,860 | 3,819 | 6,679

Page 4
Page 5
MKJ Care Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,000
Other debtors | 4,983 |  | 3,319
VAT | 2,614 |  | 2,661
| 7,597 |  | 6,980

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,000 |  | 1,000
Corporation tax | 21,507 |  | 8,460
Other taxes and social security | 6,165 |  | 3,642
Other creditors | 51,901 |  | 40,427
Accruals and deferred income | 1,200 |  | 1,200
Director's loan account | 2,386 |  | 1,241
Amounts owed to other participating interests | 5,270 |  | 840
| 89,429 |  | 56,810

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 46 |  | 1,014

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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