M J R Commercials Limited

M J R Commercials Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	81,087	98,511
		81,087	98,511
Current assets
Stocks		500	500
Debtors: amounts falling due within one year		15,629	13,786
Cash at bank and in hand		116,656	110,418
		132,785	124,704
Creditors: amount falling due within one year		(50,278)	(53,852)
Net current assets		82,507	70,852

Total assets less current liabilities		163,594	169,363
Net assets		163,594	169,363

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		163,593	169,362
Shareholders' funds		163,594	169,363

For the year ended 31 December 2025 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 08 April 2026 and were signed by:

-------------------------------
Mr M P Rosewarne
Director

M J R Commercials Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

M J R Commercials Limited is a private company, limited by shares, registered in England and Wales, registration number 06936875, registration address The Lower Stables, Main Street, Sudbury, Derbyshire, DE6 5HT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	2% Straight Line
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33.33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 January 2025	19,708	51,834	113,885	12,617	4,291	202,335
Additions	-	583	-	-	733	1,316
Disposals	-	-	-	-	-	-
At 31 December 2025	19,708	52,417	113,885	12,617	5,024	203,651
Depreciation
At 01 January 2025	4,673	31,280	58,086	6,247	3,538	103,824
Charge for year	394	3,149	13,949	956	292	18,740
On disposals	-	-	-	-	-	-
At 31 December 2025	5,067	34,429	72,035	7,203	3,830	122,564
Net book values
Closing balance as at 31 December 2025	14,641	17,988	41,850	5,414	1,194	81,087
Opening balance as at 01 January 2025	15,035	20,554	55,799	6,370	753	98,511

Share Capital

Authorised
1 Ordinary share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

Registered Number: 06936875
England and Wales
M J R COMMERCIALS LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025