M.J. Cox (Kendal) Ltd - Filleted accounts

Registered number

12290923

M.J. Cox (Kendal) Ltd

Unaudited Filleted Accounts

For the Year Ended

31 October 2025

M.J. Cox (Kendal) Ltd
Registered number:		12290923
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,303			23,968

Current assets
Stocks		16,926			15,257
Debtors	4	16,775			5,794
Cash at bank and in hand		116,805			125,503
		150,506			146,554

Creditors: amounts falling due within one year	5	(40,118)			(38,008)

Net current assets			110,388			108,546

Total assets less current liabilities			129,691			132,514


Provisions for liabilities			(4,825)			(5,728)


Net assets			124,866			126,786

Capital and reserves
Called up share capital			2			2
Profit and loss account			124,864			126,784

Shareholders' funds			124,866			126,786

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




MJ Cox
Director
Approved by the board on 8 May 2026

M.J. Cox (Kendal) Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% reducing balance
	Office Equipment	over 3 years
	Motor Vehicles	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	3,544		33,000		36,544
	Additions	1,220		-		1,220
	At 31 October 2025	4,764		33,000		37,764

	Depreciation
	At 1 November 2024	2,003		10,573		12,576
	Charge for the year	278		5,607		5,885
	At 31 October 2025	2,281		16,180		18,461

	Net book value
	At 31 October 2025	2,483		16,820		19,303
	At 31 October 2024	1,541		22,427		23,968


4	Debtors			2025		2024
£					£

	Trade debtors			14,011		1,957
	Other debtors			2,764		3,837
				16,775		5,794


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			19,359		5,905
	Taxation and social security costs			18,104		26,907
	Other creditors			2,655		5,196
				40,118		38,008


6	Other information

	M.J. Cox (Kendal) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	2 Yard
	77 Highgate
	Kendal
	Cumbria
	LA9 4ED