MJE MECHANICAL ENGINEERING LIMITED
Exception report
for the year ended 31 December 2025
The following differences exist between the previous year’s closing balances per the accounts and the current year’s opening balances per the Trial Balance:
Reserves
Opening balance at 1 January 2025 per TB

Balance at 31 December 2024 per accounts

Difference
£ £ £
Profit and loss account (Account 968) 12,156 12,157 (1)
12,156 12,157 (1)
This page does not form part of the statutory financial statements.
Company registration number: 06037591
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
MJE MECHANICAL ENGINEERING LIMITED
Pages for filing with the Registrar
Company registration number: 06037591
MJE MECHANICAL ENGINEERING LIMITED
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 16,776 9,138
16,776 9,138
Current assets
Stocks - 1,000
Debtors 10,738 10,428
Cash at bank and in hand 3,966 6,106
14,704 17,534
Creditors: amounts falling due within one year
(16,818) (12,989)
Net current (liabilities)/assets (2,114) 4,545
Total assets less current liabilities 14,662 13,683
Provisions for liabilities (3,187) (1,516)
NET ASSETS 11,475 12,167
Capital and reserves
Called up share capital 10 10
Profit and loss account 11,465 12,157
TOTAL EQUITY 11,475 12,167
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06037591
MJE MECHANICAL ENGINEERING LIMITED
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Edwards, Director
15 September 2026
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MJE MECHANICAL ENGINEERING LIMITED
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
MJE MECHANICAL ENGINEERING LIMITED is a private company registered in England and Wales. Its registered number is 06037591. The company is limited by shares. Its registered office is ********.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery -
Motor vehicles -
Computer equipment -
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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MJE MECHANICAL ENGINEERING LIMITED
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was (2024 - ).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 134,744
Additions 14,000
At 31 December 2025 148,744
Depreciation
At 1 January 2025 125,606
Charge for year 6,362
At 31 December 2025 131,968
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MJE MECHANICAL ENGINEERING LIMITED
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Net book value
At 31 December 2025 16,776
At 31 December 2024 9,138
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