Company registration number 00556831 (England and Wales)
M & J Engineers Limited
Unaudited Financial Statements
For the year ended 30 April 2026
PAGES FOR FILING WITH REGISTRAR
M & J Engineers Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
M & J Engineers Limited
Balance Sheet
As at 30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
4
4
Current assets
Debtors
4
2
2
Creditors: amounts falling due within one year
5
(4)
(4)
Net current liabilities
(2)
(2)
Net assets
2
2
Capital and reserves
Called up share capital
2
2

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
D. J. Dawson
Director
Company registration number 00556831 (England and Wales)
M & J Engineers Limited
Notes to the Financial Statements
For the year ended 30 April 2026
- 2 -
1
Accounting policies
Company information

M & J Engineers Limited is a private company limited by shares incorporated in England and Wales. The registered office is Abbey House, 2 Southgate Road, Potters Bar, Hertfordshire, EN6 5DU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

M & J Engineers Limited is a wholly owned subsidiary of Abbey Limited and the results of M & J Engineers Limited are included in the consolidated financial statements of Gallagher Investments Limited which are available from the registered office.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

M & J Engineers Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2026
1
Accounting policies
(Continued)
- 3 -

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
4
4
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
2
2
5
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
4
4
6
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Purchases
Purchases
2026
2025
£
£
Fellow Group Company
-
1,367
M & J Engineers Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2026
- 4 -
7
Parent company

The Directors consider that the immediate parent undertaking of the Company is Abbey Limited and the ultimate parent undertaking to be Shrewsbury Holdings Limited, a company incorporated in Jersey. The Directors further consider that the smallest group in which the Company is consolidated is Gallagher Investments limited, an intermediate parent company. Copies of the accounts of Gallagher Investments Limited, which is the largest group in which the Company is consolidated, can be obtained from its registered office at Pendragon House, 65 London Road, St. Albans, Hertfordshire, AL1 1LJ England.

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