REGISTERED NUMBER: 07418896 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Moulton Johnson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I K Johnson FCA

M A Southgate ACA FCCA

I P Sutton ACA FCCA

REGISTERED OFFICE:

29A Crown Street

Brentwood

Essex

CM14 4BA

REGISTERED NUMBER:

07418896 (England and Wales)

FIXED ASSETS

Intangible assets

4

15,384

20,243

Tangible assets

5

73,258

90,598

88,642

110,841

CURRENT ASSETS

Debtors

6

171,638

198,635

Cash at bank and in hand

158,175

119,723

329,813

318,358

CREDITORS

Amounts falling due within one year

7

225,115

219,349

NET CURRENT ASSETS

104,698

99,009

TOTAL ASSETS LESS CURRENT LIABILITIES

193,340

209,850

CREDITORS

Amounts falling due after more than one year

8

(25,255

)

(42,616

)

PROVISIONS FOR LIABILITIES

(15,540

)

(20,301

)

NET ASSETS

152,545

146,933

CAPITAL AND RESERVES

Called up share capital

370

400

Capital redemption reserve

30

-

Retained earnings

152,145

146,533

SHAREHOLDERS' FUNDS

152,545

146,933

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th August 2026 and were signed on its behalf by:

I K Johnson FCA - Director

1.	STATUTORY INFORMATION

Moulton Johnson Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Revenue recognition

Turnover comprises fees receivable in respect of the sales value of services provided and performed during the year, excluding value added tax. Fees expected to be recoverable for services that had been performed but were not invoiced at the year-end are classified as 'amounts recoverable on contracts' and are separately disclosed within debtors. Fees received for services that had not been performed at the year-end are classified as 'payments on account' and are separately disclosed within creditors.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery etc

-

25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

48,586

AMORTISATION

At 1st April 2025

28,343

Charge for year

4,859

At 31st March 2026

33,202

NET BOOK VALUE

At 31st March 2026

15,384

At 31st March 2025

20,243

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

178,477

Additions

7,397

Disposals

(21,095

)

At 31st March 2026

164,779

DEPRECIATION

At 1st April 2025

87,879

Charge for year

24,467

Eliminated on disposal

(20,825

)

At 31st March 2026

91,521

NET BOOK VALUE

At 31st March 2026

73,258

At 31st March 2025

90,598

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

110,360

DEPRECIATION

At 1st April 2025

33,484

Charge for year

16,072

At 31st March 2026

49,556

NET BOOK VALUE

At 31st March 2026

60,804

At 31st March 2025

76,876

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

88,839

121,061

Amounts recoverable on

contracts

50,974

39,064

Other debtors

31,825

38,510

171,638

198,635

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,642

10,648

Hire purchase contracts (see note 9)

19,347

18,178

Payments on account

49,040

46,639

Trade creditors

29,890

15,141

Taxation and social security

121,166

126,543

Other creditors

3,030

2,200

225,115

219,349

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

2,434

Hire purchase contracts (see note 9)

20,622

40,182

Trade creditors

4,633

-

25,255

42,616

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.26

31.3.25

£

£

Gross obligations repayable:

Within one year

21,313

21,313

Between one and five years

21,313

42,626

42,626

63,939

Finance charges repayable:

Within one year

1,966

3,135

Between one and five years

691

2,444

2,657

5,579

Net obligations repayable:

Within one year

19,347

18,178

Between one and five years

20,622

40,182

39,969

58,360

10.	RELATED PARTY DISCLOSURES

During the year, the company continued to advance an interest-free loan to MJ Results Group Limited, a company in which M A Southgate and I P Sutton are directors and shareholders. The balance on this loan was repaid during the year and, therefore, the amount due to the company from MJ Results Group Limited at 31st March 2026 amounted to £nil (2025: £9,790).

During the year, the company purchased its own shares from MJ Results Group Limited, a company in which M A Southgate and I P Sutton are directors and shareholders. 30 ordinary shares of £1 each were purchased in this transaction for a consideration of £49,125. As a result of this purchase, these shares were cancelled and a Capital Redemption Reserve of £30 was created.