Maj Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Maj Ltd For The Year Ended 31 May 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Maj Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Maj Ltd , as a body, in accordance with the terms of our engagement letter dated 22 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of Maj Ltd and state those matters that we have agreed to state to the director of Maj Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Maj Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Maj Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Maj Ltd . You consider that Maj Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Maj Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6th October 2026

Apple Accountancy Services Limited

Chartered Certified Accountants

146 Manor Way

Borehamwood

Hertfordshire

WD6 1QX

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Maj Ltd

Balance Sheet

As At 31 May 2026

Balance Sheet

Registered number: 13421830

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		952		467

			952		467
CURRENT ASSETS
Debtors		3,097		5,625
Cash at bank and in hand		15,718		37,618

		18,815		43,243
Creditors: Amounts Falling Due Within One Year		(8,994 )		(28,427 )

NET CURRENT ASSETS (LIABILITIES)			9,821		14,816

TOTAL ASSETS LESS CURRENT LIABILITIES			10,773		15,283

Creditors: Amounts Falling Due After More Than One Year			(183 )		-

NET ASSETS			10,590		15,283

CAPITAL AND RESERVES
Called up share capital			11		1
Profit and Loss Account			10,579		15,282

SHAREHOLDERS' FUNDS			10,590		15,283

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Maj Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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 Profit and Loss Account.

On behalf of the board

Mr Matthew Johnson

Director

6th October 2026

The notes on pages 4 to 5 form part of these financial statements.

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Maj Ltd

Notes to the Financial Statements

For The Year Ended 31 May 2026

Notes to the Financial Statements

1. General Information

Maj Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13421830 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.

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. 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.

2.3. 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	33% Straight line
Computer Equipment	33% Straight line

2.4. 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.

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Maj Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2025	1,840	636	2,476
Additions	-	1,428	1,428

As at 31 May 2026	1,840	2,064	3,904

Depreciation
As at 1 June 2025	1,373	636	2,009
Provided during the period	467	476	943

As at 31 May 2026	1,840	1,112	2,952

Net Book Value
As at 31 May 2026	-	952	952

As at 1 June 2025	467	-	467

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