MLJ Management Training Ltd - Filleted accounts

Registered number

14261556

MLJ Management Training Ltd

Unaudited Filleted Accounts

31 July 2026

MLJ Management Training Ltd
Registered number:		14261556
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			97

Current assets
Debtors	4	905			639
Cash at bank and in hand		44,321			47,818
		45,226			48,457

Creditors: amounts falling due within one year	5	(34,771)			(38,868)

Net current assets			10,455			9,589

Total assets less current liabilities			10,455			9,686


Provisions for liabilities			-			(19)


Net assets			10,455			9,667

Capital and reserves
Called up share capital			100			100
Profit and loss account			10,355			9,567

Shareholder's funds			10,455			9,667

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Marianne Jervis
Director
Approved by the board on 21 September 2026

MLJ Management Training Ltd
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer Equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Computer Equipment
£
	Cost
	At 1 August 2025				290
	At 31 July 2026				290

	Depreciation
	At 1 August 2025				193
	Charge for the year				97
	At 31 July 2026				290

	Net book value
	At 31 July 2026				-
	At 31 July 2025				97


4	Debtors		2026		2025
£				£

	Trade debtors		500		280
	Other debtors		405		359
			905		639


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		1,373		3,968
	Other creditors		33,398		34,900
			34,771		38,868


6	Related party transactions

	All transactions with related parties during the year have been made at open market value rates.

7	Transactions with Director

	During the year Marianne Jervis used a current account with the company to record amounts due to her and amounts drawn by her. The account shows an amount owing back to Marianne Jervis as director as at 31st July 2026 £32,023.49 (2025: £33,615.66). The amount is repayable on demand and carries interest.

8	Controlling party

	Marianne Jervis owns 100% of the share capital and is the sole director of MLJ Management Training Ltd, she is therefore also the ultimate controlling party of MLJ Management Training Ltd.


9	Other information

	MLJ Management Training Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	24 Bridge Street
	Crickhowell
	Powys
	United Kingdom
	NP8 1AR