REGISTERED NUMBER: 12927400 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

MRJ Building & Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M R Jacques

REGISTERED OFFICE:

Unit 1D

Ullswater Road

Longhill Industrial Estate

Hartlepool

TS25 1UE

REGISTERED NUMBER:

12927400 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Intangible assets

4

1,216

1,368

Tangible assets

5

122,565

55,080

123,781

56,448

CURRENT ASSETS

Debtors

6

43,786

59,290

Cash at bank

191,959

96,900

235,745

156,190

CREDITORS

Amounts falling due within one year

7

64,519

46,660

NET CURRENT ASSETS

171,226

109,530

TOTAL ASSETS LESS CURRENT LIABILITIES

295,007

165,978

CREDITORS

Amounts falling due after more than one year

8

(82,773

)

(32,357

)

PROVISIONS FOR LIABILITIES

(29,873

)

(10,465

)

NET ASSETS

182,361

123,156

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

182,360

123,155

182,361

123,156

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

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

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 October 2026 and were signed by:

Mr M R Jacques - Director

1.	STATUTORY INFORMATION

MRJ Building & Maintenance 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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

-

25% on reducing balance, 25% on cost and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

1,520

AMORTISATION

At 1 April 2025

152

Charge for year

152

At 31 March 2026

304

NET BOOK VALUE

At 31 March 2026

1,216

At 31 March 2025

1,368

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

92,517

Additions

99,271

At 31 March 2026

191,788

DEPRECIATION

At 1 April 2025

37,437

Charge for year

31,786

At 31 March 2026

69,223

NET BOOK VALUE

At 31 March 2026

122,565

At 31 March 2025

55,080

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

Plant and

machinery

etc

£

COST

At 1 April 2025

66,840

Additions

93,000

At 31 March 2026

159,840

DEPRECIATION

At 1 April 2025

24,122

Charge for year

27,144

At 31 March 2026

51,266

NET BOOK VALUE

At 31 March 2026

108,574

At 31 March 2025

42,718

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

14,890

628

Other debtors

28,896

58,662

43,786

59,290

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

22,640

13,299

Trade creditors

11,843

10,197

Taxation and social security

29,903

23,089

Other creditors

133

75

64,519

46,660

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

82,773

32,357

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

31/3/26

31/3/25

£

£

Mr M R Jacques

Balance outstanding at start of year

27,098

1,708

Amounts advanced

10,110

34,058

Amounts repaid

(27,360

)

(8,668

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,848

27,098