Registration number: 14044182

MJ'S Property & Investments Ltd.

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

MJ'S Property & Investments Ltd.

(Registration number: 14044182)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	6,387	7,437
Tangible assets	5	1,219	9,062
Investment property	6	448,538	325,000
		456,144	341,499
Current assets
Debtors	7	931	5,364
Cash at bank and in hand		49,327	76,040
		50,258	81,404
Creditors: Amounts falling due within one year	8	(438,230)	(359,583)
Net current liabilities		(387,972)	(278,179)
Total assets less current liabilities		68,172	63,320
Provisions for liabilities		(11,821)	(11,821)
Net assets		56,351	51,499
Capital and reserves
Called up share capital	9	100	100
Revaluation reserve		58,499	58,499
Retained earnings		(2,248)	(7,100)
Shareholders' funds		56,351	51,499

MJ'S Property & Investments Ltd.

(Registration number: 14044182)
Balance Sheet as at 30 April 2026 (continued)

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 July 2026 and signed on its behalf by:
 

......................................... R J Jones Director

MJ'S Property & Investments Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 4
Grooms House
Stanshawes Court Drive
Yate
Bristol
BS37 4DZ
England

These financial statements were authorised for issue by the Board on 28 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable for rental and related services rendered.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

MJ'S Property & Investments Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at
the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold property	2% straight line
Fixtures and fittings	25% straight line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly
attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value
are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 2).

MJ'S Property & Investments Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2025	10,500	10,500
At 30 April 2026	10,500	10,500
Amortisation
At 1 May 2025	3,063	3,063
Amortisation charge	1,050	1,050
At 30 April 2026	4,113	4,113
Carrying amount
At 30 April 2026	6,387	6,387
At 30 April 2025	7,437	7,437

5	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 May 2025	31,368	31,368
At 30 April 2026	31,368	31,368
Depreciation
At 1 May 2025	22,306	22,306
Charge for the year	7,843	7,843
At 30 April 2026	30,149	30,149
Carrying amount
At 30 April 2026	1,219	1,219
At 30 April 2025	9,062	9,062

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings.
 

MJ'S Property & Investments Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

6	Investment properties

	2026 £
At 1 May	325,000
Additions	123,538
At 30 April	448,538

The directors are satisfied that based on relevant information available, the value of Investment
Property shown in the accounts represents the fair value of the property at the year end date.

7

Debtors

Current	2026 £	2025 £
Prepayments	931	364
Other debtors	-	5,000
	931	5,364

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	5,620	6,973
Accruals and deferred income	2,610	2,610
Other creditors	430,000	350,000
	438,230	359,583

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100