MJR Equine Supplies Ltd.

	Registered number
	SC354048

	MJR Equine Supplies Ltd.
	Unaudited Accounts
	for the period
	1 September 2025 to 15 February 2026

MJR Equine Supplies Ltd. Balance Sheet as at 15 February 2026
	Notes		2026 £		2025 £
Fixed assets
Tangible assets	3		7,504		8,469
			7,504		8,469

Current assets
Stocks		17,902		19,222
Debtors		25		0
Cash at bank and in hand		185		722
		18,112		19,944

Creditors: amounts falling due within one year	4	(77,078)		(79,909)

Net current assets / (liabilities)			(58,966)		(59,965)

Total assets less current liabilities			(51,462)		(51,496)

Provisions for liabilities			(2,921)		(3,411)

Total net assets (liabilities)			(54,383)		(54,907)

Capital and reserves
Called up share capital	5		2		2
Profit and loss account			(54,385)		(54,909)
Shareholders' funds			(54,383)		(54,907)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the period ending 15 February 2026 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mrs K Rooney

Director

Approved by the board on 17 March 2026

Company Number: SC354048 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

Unit 4 Old Mill Park
Kirkintilloch
Glasgow
G66 1SS

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures, fittings, tools & equipment	25% Reducing Balance
Office equipment	25% Reducing Balance
Vehicles	25% Reducing Balance
Plant & machinery	25% Reducing Balance

Employees
	2026	2025
Average number of employees during the period	2	2

Tangible fixed assets
	Fixtures, fittings, tools & equipment	Office equipment	Vehicles	Plant & machinery	Total
Cost or valuation	£	£	£	£	£
At 1 September 2025	12,748	1,189	18,450	20,484	52,871
Additions	105	0	0	0	105
At 15 February 2026	12,853	1,189	18,450	20,484	52,976
Depreciation
At 1 September 2025	12,020	1,173	12,613	18,596	44,402
Charge for the period	102	2	730	236	1,070
At 15 February 2026	12,122	1,175	13,343	18,832	45,472
Net book value
At 15 February 2026	731	14	5,107	1,652	7,504
At 31 August 2025	728	16	5,837	1,888	8,469

Creditors: amounts falling due within one year
	2026	2025
	£	£
Bank Loans & Overdrafts	0	2,003
Trade creditors	16,413	28,569
Taxation & social security	0	42
Other creditors	60,665	49,295
	77,078	79,909

Share capital
	2026	2025
	£	£
Allotted, called up and fully paid:
2 (2025: 2) Ordinary shares of £1.00 each	2	2

	2	2

6.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Mr J Rooney. The relationship between the parties is Director. At the balance sheet date the company owed the related party £30,173 (2025 - £24,903). During the period of accounts a transaction occurred between this company and a related party, Mrs K Rooney. The relationship between the parties is Director. At the balance sheet date the company owed the related party £30,173 (2025 - £24,903).
	Controlling party Mr J Rooney and Mrs K Rooney are the ultimate controlling party.

Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr J Rooney. The relationship between the parties is Director. At the balance sheet date the company owed the related party £30,173 (2025 - £24,903).

During the period of accounts a transaction occurred between this company and a related party, Mrs K Rooney. The relationship between the parties is Director. At the balance sheet date the company owed the related party £30,173 (2025 - £24,903).

Controlling party
Mr J Rooney and Mrs K Rooney are the ultimate controlling party.