Registered number
15958551
MKJ Apparel Ltd
Filleted Accounts
30 September 2025

MKJ Apparel Ltd
Registered number: | 15958551
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |
£ |
Current assets
Stocks |  |  | 7,769
Cash at bank and in hand |  |  | 2,161
|  |  | 9,930 |  |
Creditors: amounts falling due within one year | 3 |  | (10,279)
Net current liabilities |  |  |  | (349) |
Net liabilities |  |  |  | (349) |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (449)
Shareholders' funds |  |  |  | (349) |
The director is 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 director acknowledges her 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.
Dr Kopal Gautam
Director
Approved by the board on 1 June 2026

MKJ Apparel Ltd
Notes to the Accounts
for the period from 16 September 2024 to 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Going concern
| The financial statements have been prepared on a going concern basis. The directors have assessed the company’s financial position, cash flow forecasts and available resources and have a reasonable expectation that the company will continue in operational existence for at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider the going concern basis to be appropriate.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1
3 | Creditors: amounts falling due within one year | 2025 |
£ |
| Director's account | 9,918
| Other creditors | 361
|  |  |  |  |  | 10,279 |
4 | Other information
| MKJ Apparel Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 2-b Draycott Avenue
| Harrow
| Middlesex
| HA3 0BU

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