Registration number: 05231417

MJT Consulting Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

MJT Consulting Limited

(Registration number: 05231417)
Balance Sheet as at 30 September 2025

	Note	2025 £		2024 £
Current assets
Debtors	4		4,627		1,112
Cash at bank and in hand			100		19
			4,727		1,131
Creditors: Amounts falling due within one year	5		(13,813)		(28,865)
Total assets less current liabilities			(9,086)		(27,734)
Creditors: Amounts falling due after more than one year	5		-		(1,400)
Net liabilities			(9,086)		(29,134)
Capital and reserves
Called up share capital		100		100
Profit and loss account		(9,186)		(29,234)
Total equity			(9,086)		(29,134)

For the financial year ending 30 September 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 April 2026
 

......................................... Mr M Tokarski Director

MJT Consulting Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 September 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when, the amount of revenue can be reliably measured it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% Reducing balance

MJT Consulting Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 September 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	4,217	4,217
At 30 September 2025	4,217	4,217
Depreciation
At 1 October 2024	4,217	4,217
At 30 September 2025	4,217	4,217
Carrying amount
At 30 September 2025	-	-

MJT Consulting Limited

Notes to the Unaudited Financial Statements For The Year Ended 30 September 2025

4

Debtors

Current	2025 £	2024 £
Trade debtors	4,627	1,112
	4,627	1,112

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	1,400	1,400
Taxation and social security	1,835	187
Other creditors	10,578	27,278
	13,813	28,865
Due after one year
Loans and borrowings	-	1,400

6	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	1,400

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,400	1,400