REGISTERED NUMBER: 07895727 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MJC CONTROLS LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTORS:

Mr M J Cartwright

Ms J M Cartwright

REGISTERED OFFICE:

2 Buttermill Close

Irlam

Manchester

Greater Manchester

M44 6TF

REGISTERED NUMBER:

07895727 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 February 2025 to the date of this report.

The beneficial interests of the directors holding office at 31 January 2026 in the shares of the company, according to the register of directors' interests, were as follows:

31.1.26

1.2.25

Ordinary shares of £1 each

Mr M J Cartwright

51

51

Ms J M Cartwright

49

49

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr M J Cartwright - Director

23 October 2026

FIXED ASSETS

Tangible assets

4

36,317

879

CURRENT ASSETS

Debtors

5

87,173

115,521

Cash at bank

16,742

20,783

103,915

136,304

CREDITORS

Amounts falling due within one year

6

(39,871

)

(90,294

)

NET CURRENT ASSETS

64,044

46,010

TOTAL ASSETS LESS CURRENT LIABILITIES

100,361

46,889

CREDITORS

Amounts falling due after more than one year

7

(21,012

)

-

PROVISIONS FOR LIABILITIES

(6,900

)

-

NET ASSETS

72,449

46,889

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

72,349

46,789

SHAREHOLDERS' FUNDS

72,449

46,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

Mr M J Cartwright - Director

1.	STATUTORY INFORMATION

MJC Controls Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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

-

25% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

1,000

3,913

26,524

31,437

Additions

-

-

44,990

44,990

Disposals

-

-

(26,524

)

(26,524

)

At 31 January 2026

1,000

3,913

44,990

49,903

DEPRECIATION

At 1 February 2025

1,000

3,212

26,346

30,558

Charge for year

-

378

8,998

9,376

Eliminated on disposal

-

-

(26,348

)

(26,348

)

At 31 January 2026

1,000

3,590

8,996

13,586

NET BOOK VALUE

At 31 January 2026

-

323

35,994

36,317

At 31 January 2025

-

701

178

879

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

44,990

At 31 January 2026

44,990

DEPRECIATION

Charge for year

8,998

At 31 January 2026

8,998

NET BOOK VALUE

At 31 January 2026

35,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

15,409

17,640

Other debtors

71,764

97,881

87,173

115,521

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

5,987

-

Taxation and social security

12,584

34,744

Other creditors

21,300

55,550

39,871

90,294

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

21,012

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

26,999

-

Assets held subject to hire purchase are secured on the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is £61,338 outstanding from M Cartwright which is to be repaid within nine months of the year end.

Included in other debtors is £10,000 outstanding from J Cartwright which is to be repaid within nine months of the year end.

10.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.