MJA (London) Limited Accounts






MJA (London) Limited

	Company No. 07509616
		Information for Filing with The Registrar
		31 October 2025

The Director presents his report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was temporary employment agency activities.

Statement of directors' responsibilities
The Director is responsible for preparing the Director's report and the accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director

The Director who served at any time during the year was as follows:

A. Wynbourne

































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Wynbourne
Director
21 May 2026

at	31 October 2025
Company No.		07509616	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	9,145	5,815


				9,145	5,815
Current assets

	Debtors		6	1,075,952	919,621

	Cash at bank and in hand			751,179	843,826
				1,827,131	1,763,447
Creditors: Amount falling due within one year			7	(1,218,451)	(1,287,562)
Net current assets				608,680	475,885
Total assets less current liabilities				617,825	481,700




Net assets				617,825	481,700

Capital and reserves
	Called up share capital			1,000	1,000



	Profit and loss account		9	616,825	480,700

Total equity				617,825	481,700


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 October 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Director
21 May 2026

for the year ended 31 October 2025

General information and basis of preparation

MJA (London) Limited is a private company limited by shares and incorporated in England and Wales.

The company's registered number is: 07509616

The address of the company's registered office is:

201 Haverstock Hill

Second Floor

London

NW3 4QG

The financial statements have been prepared under the historical cost convention, unless otherwise stated, and in accordance with FRS 102 Section 1A , the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition for services

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

Taxation comprises current and deferred tax. Current tax is recognised at the amount expected to be paid using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. Deferred tax assets are recognised to the extent that it is probable that they will be recovered. Deferred tax is measured using tax rates enacted or substantively enacted at the balance sheet date.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	7	6

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	181,189	296,289

		Total corporation tax	181,189	296,289





		Tax on profit on ordinary activities	181,189	296,289

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		1860	£	£
		Profit on ordinary activities before tax	717,314	1,176,769

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	179,329	294,192
		Expenses not deductible for tax purposes	1,860	2,097




		Tax on profit on ordinary activities	181,189	296,289

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 November 2024	17,087	17,087
		Additions	7,042	7,042


		Disposals	(1,041)	(1,041)
		At 31 October 2025	23,088	23,088
		Depreciation
		At 1 November 2024	11,272	11,272
		Charge for the year	3,712	3,712


		Disposals	(1,041)	(1,041)
		At 31 October 2025	13,943	13,943
		Net book values
		At 31 October 2025	9,145	9,145
		At 31 October 2024	5,815	5,815

6	Debtors
			2025	2024
			£	£
		Trade debtors	1,073,960	917,628





		Other debtors	1,992	1,993

			1,075,952	919,621

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	254,866	241,462

		Taxes and social security	245,849	374,297
		Loans from directors	713,414	667,912
		Other creditors	822	391
		Accruals and deferred income	3,500	3,500
			1,218,451	1,287,562

Share Capital

Allocated, called up and fully paid: 1,000 Ordinary shares of £1 each

Reserves

The profit and loss reserve represents the cumulative retained profits and losses of the company after distributions to shareholders. Retained earnings are generated from the company’s trading activities and are available for distribution subject to the provisions of the Companies Act 2006 and the company having sufficient distributable reserves.