REGISTERED NUMBER: 03352385 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MDJ SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Jenkins

T P Jenkins

S J Kemp

A L Ripley

REGISTERED OFFICE:

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

REGISTERED NUMBER:

03352385 (England and Wales)

FIXED ASSETS

Intangible assets

4

170,848

122,597

Tangible assets

5

114,413

80,091

285,261

202,688

CURRENT ASSETS

Stocks

117,316

107,376

Debtors

6

474,666

459,330

Cash at bank

19,625

1,846

611,607

568,552

CREDITORS

Amounts falling due within one year

7

304,354

385,049

NET CURRENT ASSETS

307,253

183,503

TOTAL ASSETS LESS CURRENT LIABILITIES

592,514

386,191

CREDITORS

Amounts falling due after more than one year

8

(427,958

)

(203,247

)

PROVISIONS FOR LIABILITIES

(28,603

)

(20,023

)

NET ASSETS

135,953

162,921

CAPITAL AND RESERVES

Called up share capital

108

107

Share premium

79

79

Retained earnings

135,766

162,735

SHAREHOLDERS' FUNDS

135,953

162,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 15 September 2026 and were signed on its behalf by:

D J Jenkins - Director

S J Kemp - Director

1.	STATUTORY INFORMATION

MDJ Services 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about MDJ Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold improvements

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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 26 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

186,453

Additions

70,546

At 31 December 2025

256,999

AMORTISATION

At 1 January 2025

63,856

Charge for year

22,295

At 31 December 2025

86,151

NET BOOK VALUE

At 31 December 2025

170,848

At 31 December 2024

122,597

5.	TANGIBLE FIXED ASSETS

Short

Fixtures

leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

111,609

59,384

132,059

303,052

Additions

26,750

19,764

14,181

60,695

Disposals

(71,742

)

(14,591

)

(61,748

)

(148,081

)

At 31 December 2025

66,617

64,557

84,492

215,666

DEPRECIATION

At 1 January 2025

80,524

35,927

106,510

222,961

Charge for year

8,903

7,933

9,537

26,373

Eliminated on disposal

(71,742

)

(14,591

)

(61,748

)

(148,081

)

At 31 December 2025

17,685

29,269

54,299

101,253

NET BOOK VALUE

At 31 December 2025

48,932

35,288

30,193

114,413

At 31 December 2024

31,085

23,457

25,549

80,091

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

276,917

395,397

Amounts owed by group undertakings

130,000

-

Other debtors

37,571

37,571

Directors' current accounts

4,425

-

Prepayments and accrued income

25,753

26,362

474,666

459,330

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

103,677

60,566

Trade creditors

12,833

25,320

Tax

34,316

84,180

Social security and other taxes

16,471

12,270

VAT

100,916

116,300

Other creditors

35,394

52,500

Directors' current accounts

-

32,913

Accrued expenses

747

1,000

304,354

385,049

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

110,483

61,901

Bank loans - 2-5 years

317,475

141,346

427,958

203,247