MJM Marine Consulting UK Ltd iXBRL

MJM Marine Consulting UK Ltd

Abridged Unaudited Financial Statements

for the financial period ended 31 July 2026

MJM Marine Consulting UK Ltd

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial period ended 31 July 2026

Jul 26

Jan 26

Notes

Gross profit	10,100	67,213

Administrative expenses	(786)	(8,125)
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Profit before taxation	9,314	59,088

Tax on profit	(1,770)	(11,895)
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Profit for the financial period	7,544	47,193
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Total comprehensive income	7,544	47,193
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MJM Marine Consulting UK Ltd

Company Registration Number: 16196764

ABRIDGED BALANCE SHEET

as at 31 July 2026

Jul 26

Jan 26

Notes

Current Assets

Cash and cash equivalents

200

41,261

Creditors: amounts falling due within one year

(13,868)

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Net Current Assets

200

27,393

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Total Assets less Current Liabilities

200

27,393

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Capital and Reserves

Called up share capital

200

200

Retained earnings

27,193

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Equity attributable to owners of the company

200

27,393

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Directors' Report.

For the financial period ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 25 September 2026 and signed on its behalf by

________________________________

Mr Michael Madely

Director

________________________________

Mrs Jacqueline Madely

Director

MJM Marine Consulting UK Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period ended 31 July 2026

General Information

MJM Marine Consulting UK Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 16196764. The registered office of the company is 23 Bridgeman Terrace, Wigan, Greater Manchester, WN1 1SX, United Kingdom. Consultancy The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 July 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Dividends

Dividends allocated in the period

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 6 month period ended 31 July 2026.

Employees

The average monthly number of employees, including directors, during the financial period was 0, (Jan 26 - 0).

Capital commitments

The company had no material capital commitments at the financial period-ended 31 July 2026.