Company Registration No. 6379454 (England and Wales)
MJB Architecture Limited
Unaudited accounts
for the year ended 31 December 2025
MJB Architecture Limited
Unaudited accounts
Contents
MJB Architecture Limited
Company Information
for the year ended 31 December 2025
Company Number
6379454 (England and Wales)
Registered Office
1 West Street
Lewes
East Sussex
BN7 2NZ
Accountants
Maxwell-Gumbleton & Co.
1 West Street
Lewes
East Sussex
BN7 2NZ
MJB Architecture Limited
Statement of financial position
as at 31 December 2025
Tangible assets
30,892
35,271
Cash at bank and in hand
10,422
693
Creditors: amounts falling due within one year
(163,368)
(124,908)
Net current liabilities
(2,104)
(994)
Total assets less current liabilities
28,791
34,280
Creditors: amounts falling due after more than one year
(27,429)
(33,387)
Provisions for liabilities
Called up share capital
3
3
Profit and loss account
164
890
Shareholders' funds
167
893
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 May 2026 and were signed on its behalf by
M J Barber
Director
Company Registration No. 6379454
MJB Architecture Limited
Notes to the Accounts
for the year ended 31 December 2025
MJB Architecture Limited is a private company, limited by shares, registered in England and Wales, registration number 6379454. The registered office is 1 West Street, Lewes, East Sussex, BN7 2NZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
3 year straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
MJB Architecture Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill
At 31 December 2025
59,012
At 31 December 2025
59,009
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
56,750
30,030
-
86,780
At 31 December 2025
56,750
30,030
6,658
93,438
At 1 January 2025
23,941
27,568
-
51,509
Charge for the year
8,202
615
2,220
11,037
At 31 December 2025
32,143
28,183
2,220
62,546
At 31 December 2025
24,607
1,847
4,438
30,892
At 31 December 2024
32,809
2,462
-
35,271
MJB Architecture Limited
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Trade debtors
26,990
41,809
Accrued income and prepayments
35,120
41,165
Other debtors
88,732
40,247
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
17,094
8,686
Obligations under finance leases and hire purchase contracts
5,958
5,958
Trade creditors
9,583
17,444
Taxes and social security
79,351
55,187
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
27,429
33,387
9
Deferred taxation
2025
2024
Accelerated capital allowances
1,195
-
Charged to the profit and loss account
1,195
-
Provision at end of year
1,195
-
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3
3
MJB Architecture Limited
Notes to the Accounts
for the year ended 31 December 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan repayable on demand. Interest charged at the beneficial loan interest rate
40,247
36,353
1,450
75,150
40,247
36,353
1,450
75,150
12
Average number of employees
During the year the average number of employees was 4 (2024: 4).