MJH & Sons Limited

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

Registered number: 05085125

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		59,540		67,725

			59,540		67,725
CURRENT ASSETS
Stocks	5	64,275		76,860
Debtors	6	30,990		78,031
Cash at bank and in hand		1,006		381

		96,271		155,272
Creditors: Amounts Falling Due Within One Year	7	(299,389 )		(269,507 )

NET CURRENT ASSETS (LIABILITIES)			(203,118 )		(114,235 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(143,578 )		(46,510 )

Creditors: Amounts Falling Due After More Than One Year	8		(97,002 )		(102,731 )

NET LIABILITIES			(240,580 )		(149,241 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(240,680 )		(149,341 )

SHAREHOLDERS' FUNDS			(240,580)		(149,241)

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MJH & Sons Limited

Balance Sheet (continued)

As At 30 April 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Luke Hasell

Director

28/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

MJH & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05085125 . The registered office is Herons Green Farm, Compton Martin, Bristol, BS40 6NL.

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. Going Concern Disclosure

The accounts have been prepared on the going concern basis. The directors have considered the appropriateness of the going concern basis. The company has been able to finance its operations largely because of the support from the director. With their continuing support, the director is satisied that the company will be able to meet its liabilities as they fall due

2.3. 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.

2.4. 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:

Freehold	4% straight line basis
Plant & Machinery	25% reducing balance basis
Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	25% reducing balance basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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MJH & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 May 2024	86,831	200,098	7,963	1,370	296,262

As at 30 April 2025	86,831	200,098	7,963	1,370	296,262

Depreciation
As at 1 May 2024	37,965	182,288	6,921	1,363	228,537
Provided during the period	3,468	4,454	261	2	8,185

As at 30 April 2025	41,433	186,742	7,182	1,365	236,722

Net Book Value
As at 30 April 2025	45,398	13,356	781	5	59,540

As at 1 May 2024	48,866	17,810	1,042	7	67,725

5. Stocks

	2025	2024
	£	£
Finished goods	64,275	76,860

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	28,573	78,031
Prepayments and accrued income	847	-
VAT	1,570	-

	30,990	78,031

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	46,075	40,230
Bank loans and overdrafts	9,744	13,758
Other taxes and social security	783	2,006
VAT	-	1,996
Net wages	2,206	1,631

...CONTINUED

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MJH & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Other creditors	49,250	36,200
Accruals and deferred income	1,075	1,075
Directors' loan accounts	190,256	172,611

	299,389	269,507

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

	2025	2024
	£	£
Bank loans	57,002	62,731
Other creditors	40,000	40,000

	97,002	102,731

9. Share Capital

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

10. Related Party Transactions

Included in Creditors due less than one year is an amount due to Directors of £190,256 (2024: £172,611).

The loans are unsecured and interest free.

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