Company registration number: 12848264
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
MJM Consultancy Ltd
Pages for filing with the Registrar
Company registration number: 12848264
MJM Consultancy Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 38,458 22,861
38,458 22,861
Current assets
Debtors 5 125,423 77,230
Cash at bank and in hand 15,792 8,568
141,215 85,798
Creditors: amounts falling due within one
year 		6 (145,301) (95,112)
Net current liabilities (4,086) (9,314)
Total assets less current liabilities 34,372 13,547
Creditors: Amounts falling due after more
than one year 		7 (34,034) (12,790)
NET ASSETS 338 757
Capital and reserves
Called up share capital 100 100
Profit and loss account 238 657
TOTAL EQUITY 338 757
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 12848264
MJM Consultancy Ltd
Balance sheet - continued
as at 31 August 2025
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Murray, Director
28 May 2026
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MJM Consultancy Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
MJM Consultancy Ltd is a private company registered in England and Wales. Its registered number is 12848264. The company is limited by shares. Its registered office is 69 Station Road North, Forest Hall, Newcastle Upon Tyne, NE12 7AS.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - not provided
Plant and machinery etc.:
Motor vehicles - 33% straight line
Computer equipment - 33% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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MJM Consultancy Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 7,602 18,774 26,376
Additions - 42,105 42,105
Disposals - (15,989) (15,989)
At 31 August 2025 7,602 44,890 52,492
Depreciation
At 1 September 2024 - 3,515 3,515
Charge for year - 12,278 12,278
Eliminated on disposal - (1,759) (1,759)
At 31 August 2025 - 14,034 14,034
Net book value
At 31 August 2025 7,602 30,856 38,458
At 31 August 2024 7,602 15,259 22,861
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MJM Consultancy Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Debtors
2025 2024
£ £
Trade debtors 7,522 10,251
Directors' loan accounts 117,863 66,941
Other debtors 38 38
125,423 77,230
6 Creditors: amounts falling due within one year
2025 2024
£ £
Hire purchase and finance leases 6,017 2,159
Taxation 82,528 58,992
VAT payable 52,345 32,281
Social security and other tax 3,571 -
Accruals and deferred income 840 1,680
145,301 95,112
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Hire purchase and finance leases 34,034 12,790
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