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Registered number: 10032605
AMJ Modular Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10032605
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,537 -
25,537 -
CURRENT ASSETS
Stocks 5 15,072 5,400
Debtors 6 314,411 397,963
Cash at bank and in hand 7,565 9,803
337,048 413,166
Creditors: Amounts Falling Due Within One Year 7 (60,558 ) (65,929 )
NET CURRENT ASSETS (LIABILITIES) 276,490 347,237
TOTAL ASSETS LESS CURRENT LIABILITIES 302,027 347,237
Creditors: Amounts Falling Due After More Than One Year 8 (66,698 ) (1,266 )
NET ASSETS 235,329 345,971
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 235,326 345,968
SHAREHOLDERS' FUNDS 235,329 345,971
Page 1
Page 2
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr Mathew James
Director
15/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AMJ Modular Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10032605 . The registered office is Unit H1 Anlaby Trade Park, Springfield Way, Anlaby, Hull, East Yorkshire, HU10 6RJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 20% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised
at transaction value and subsequently measure at their settlement value.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2025 -
Additions 26,066
As at 30 June 2026 26,066
Depreciation
As at 1 July 2025 -
Provided during the period 529
As at 30 June 2026 529
Net Book Value
As at 30 June 2026 25,537
As at 1 July 2025 -
5. Stocks
2026 2025
£ £
Stock 15,072 5,400
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 72,473
Other debtors 249,542 325,490
249,542 397,963
Due after more than one year
Trade debtors 64,869 -
314,411 397,963
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 4,109 -
Trade creditors 48,489 8,807
Bank loans and overdrafts 8,087 44,321
Taxation and social security (127 ) 12,801
60,558 65,929
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 25,820 -
Bank loans 40,878 1,266
66,698 1,266
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,109 -
Later than one year and not later than five years 25,820 -
29,929 -
29,929 -
10. Share Capital
2026 2025
£ £
Called Up Share Capital not Paid 3 3
Amount of Allotted, Called Up Share Capital 3 3
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11. Related Party Transactions
Included in Other Debtors are the following Inter-Company amounts: -
AMJ Maintenance Limited £119,393
AMJ Group Holdings Limited £56,789
AMJ Group Properties Limited £40,000
AMJ Group Holdings Limited owns 100% of the other three companies share capital and is controlled and
owned by the three directors.
12. Ultimate Controlling Party
The directors regard the ultimate controlling party as AMJ Group Holdings Limited which owns 100% of the
share capital. All three directors are the sole directors and shareholders of AMJ Group Holdings Ltd.
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