M & PJ LTD

Company Registration Number:
10953888 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2026

Period of accounts

Start date: 01 March 2025

End date: 28 February 2026

M & PJ LTD

Contents of the Financial Statements

for the Period Ended 28 February 2026

Balance sheet
Notes

M & PJ LTD

Balance sheet

As at 28 February 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 40,076 60,020
Tangible assets: 4 1,089,005 1,089,005
Total fixed assets: 1,129,081 1,149,025
Current assets
Debtors: 5 397,073 5,339
Cash at bank and in hand: 118,539 389,232
Total current assets: 515,612 394,571
Creditors: amounts falling due within one year: 6 (339,482) (190,224)
Net current assets (liabilities): 176,130 204,347
Total assets less current liabilities: 1,305,211 1,353,372
Creditors: amounts falling due after more than one year:   (1,100,650) (1,194,150)
Provision for liabilities:   (388)
Total net assets (liabilities): 204,561 158,834
Capital and reserves
Called up share capital: 200 200
Profit and loss account: 204,361 158,634
Shareholders funds: 204,561 158,834

The notes form part of these financial statements

M & PJ LTD

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 08 October 2026
and signed on behalf of the board by:

Name: Idorenyin Nse ETUK
Status: Director

The notes form part of these financial statements

M & PJ LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

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: Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Intangible fixed assets and amortisation policy

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

M & PJ LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

2. Employees

2026 2025
Average number of employees during the period 32 34

M & PJ LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Intangible Assets

Total
Cost £
At 01 March 2025 200,000
At 28 February 2026 200,000
Amortisation
At 01 March 2025 139,980
Charge for year 19,944
At 28 February 2026 159,924
Net book value
At 28 February 2026 40,076
At 28 February 2025 60,020

M & PJ LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Tangible Assets

Total
Cost £
At 01 March 2025 1,089,005
At 28 February 2026 1,089,005
Net book value
At 28 February 2026 1,089,005
At 28 February 2025 1,089,005

M & PJ LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

5. Debtors

2026 2025
££
Debtors due after more than one year: 397,073 5,339

M & PJ LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

6. Creditors: amounts falling due within one year note

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.