MJP Maxillofacial Services Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: NI630664

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		945,233		944,500

			945,233		944,500
CURRENT ASSETS
Debtors	5	68,248		76,581
Cash at bank and in hand		208,148		138,261

		276,396		214,842
Creditors: Amounts Falling Due Within One Year	6	(372,400 )		(464,380 )

NET CURRENT ASSETS (LIABILITIES)			(96,004 )		(249,538 )

TOTAL ASSETS LESS CURRENT LIABILITIES			849,229		694,962

PROVISIONS FOR LIABILITIES
Deferred Taxation			(183 )		-

NET ASSETS			849,046		694,962

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			849,045		694,961

SHAREHOLDERS' FUNDS			849,046		694,962

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MJP Maxillofacial Services Ltd

Statement of Financial Position (continued)

As At 30 April 2026

For the 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.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Dr M Perry

Director

22 July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

MJP Maxillofacial Services Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI630664 . The registered office is 6b Upper Water Street, Newry, Co. Down, BT34 1DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Computer Equipment	33% Straight Line

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

2.5. Taxation

Taxation for the year comprises current 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 statement of financial position date.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions

about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are

described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.

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MJP Maxillofacial Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	944,500	4,103	948,603
Additions	-	1,099	1,099

As at 30 April 2026	944,500	5,202	949,702

Depreciation
As at 1 May 2025	-	4,103	4,103
Provided during the period	-	366	366

As at 30 April 2026	-	4,469	4,469

Net Book Value
As at 30 April 2026	944,500	733	945,233

As at 1 May 2025	944,500	-	944,500

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	68,248	74,281
Prepayments and accrued income	-	2,300

	68,248	76,581

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	50,508	43,267
VAT	6,388	7,986
Other creditors	690	-
Accruals and deferred income	-	1,922
Director's loan account	314,814	411,205

	372,400	464,380

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

The nominal value per share is £1 and as at the year end, there is 1 Ordinary share in issue.

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