1 October 2024 false No description of principal activity Taxfiler 2024.6 NI612828business:PrivateLimitedCompanyLtd2024-10-012025-09-30 NI6128282024-09-30 NI6128282024-10-012025-09-30 NI612828business:AuditExemptWithAccountantsReport2024-10-012025-09-30 NI612828business:FilletedAccounts2024-10-012025-09-30 NI6128282025-09-30 NI612828business:Director12024-10-012025-09-30 NI612828business:RegisteredOffice2024-10-012025-09-30 NI6128282024-09-30 NI612828core:WithinOneYear2025-09-30 NI612828core:WithinOneYear2024-09-30 NI612828core:AfterOneYear2025-09-30 NI612828core:AfterOneYear2024-09-30 NI612828core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 NI612828core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI612828core:RevaluationReservecore:PreviouslyStatedAmount2025-09-30 NI612828core:RevaluationReservecore:PreviouslyStatedAmount2024-09-30 NI612828core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 NI612828core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI612828core:PreviouslyStatedAmount2025-09-30 NI612828core:PreviouslyStatedAmount2024-09-30 NI612828business:SmallEntities2024-10-012025-09-30 NI612828countries:NorthernIreland2024-10-012025-09-30 NI612828core:PlantMachinery2024-10-012025-09-30 NI612828core:FurnitureFittings2024-10-012025-09-30 NI612828core:LandBuildings2024-09-30 NI612828core:PlantMachinery2024-09-30 NI612828core:FurnitureFittings2024-09-30 NI612828core:LandBuildings2024-10-012025-09-30 NI612828core:LandBuildings2025-09-30 NI612828core:PlantMachinery2025-09-30 NI612828core:FurnitureFittings2025-09-30 NI6128282023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. NI612828 (Northern Ireland)
MJ Prestige Ltd Unaudited accounts for the year ended 30 September 2025
MJ Prestige Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
MJ Prestige Ltd Company Information for the year ended 30 September 2025
Director
Martin McElholm
Company Number
NI612828 (Northern Ireland)
Registered Office
67 Moorfield Road Trillick Co Tyrone BT78 3TX
Accountants
Kelly & Comac Accountants Kelly & Comac Accountants 35 Main Street Trillick Co Tyrone BT78 3SS
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MJ Prestige Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,311,496 
1,256,249 
Current assets
Inventories
460,215 
387,933 
Debtors
5
137,572 
168,221 
Cash at bank and in hand
361,858 
246,325 
959,645 
802,479 
Creditors: amounts falling due within one year
6
(1,157,683)
(1,009,511)
Net current liabilities
(198,038)
(207,032)
Total assets less current liabilities
1,113,458 
1,049,217 
Creditors: amounts falling due after more than one year
7
(8,364)
(27,474)
Provisions for liabilities
Deferred tax
(120,479)
(120,479)
Net assets
984,615 
901,264 
Capital and reserves
Called up share capital
4 
4 
Revaluation reserve
533,041 
533,041 
Profit and loss account
451,570 
368,219 
Shareholders' funds
984,615 
901,264 
For the year ending 30 September 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 6 March 2026 and were signed on its behalf by
Martin McElholm Director Company Registration No. NI612828
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MJ Prestige Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
MJ Prestige Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI612828. The registered office is 67 Moorfield Road, Trillick, Co Tyrone, BT78 3TX.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
1,251,688 
15,296 
256 
1,267,240 
Additions
56,160 
- 
- 
56,160 
At 30 September 2025
1,307,848 
15,296 
256 
1,323,400 
Depreciation
At 1 October 2024
- 
10,778 
213 
10,991 
Charge for the year
- 
904 
9 
913 
At 30 September 2025
- 
11,682 
222 
11,904 
Net book value
At 30 September 2025
1,307,848 
3,614 
34 
1,311,496 
At 30 September 2024
1,251,688 
4,518 
43 
1,256,249 
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MJ Prestige Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
5,376 
39,666 
Trade debtors
132,196 
128,555 
137,572 
168,221 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
21,324 
9,640 
Taxes and social security
25,360 
34,324 
Other creditors
- 
87 
Loans from directors
1,107,999 
959,610 
Accruals
3,000 
3,000 
Deferred income
- 
2,850 
1,157,683 
1,009,511 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
8,364 
27,474 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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