MJR Facilities Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02070419

MJR Facilities Management Limited

Filleted Unaudited Financial Statements

31 May 2025

MJR Facilities Management Limited

Statement of Financial Position

31 May 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		15,015	9,977

Current assets

Stocks		3,570	15,366
Debtors	6	134,943	154,494
Investments	7	337,581	337,581
Cash at bank and in hand		212,704	338,274
		---------	---------
		688,798	845,715

Creditors: amounts falling due within one year	8	238,192		611,621
		---------		---------
Net current assets			450,606	234,094
			---------	---------
Total assets less current liabilities			465,621	244,071

Provisions

Taxation including deferred tax	3,220	1,844
	---------	---------
Net assets	462,401	242,227
	---------	---------

Capital and reserves

Called up share capital	90	90
Profit and loss account	462,311	242,137
	---------	---------
Shareholders funds	462,401	242,227
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MJR Facilities Management Limited

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 17 November 2025 , and are signed on behalf of the board by:

Mr M J Reid
Director

Company registration number: 02070419

MJR Facilities Management Limited

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Factory Road, Sandycroft, Flintshire, CH5 2QJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

The turnover in the profit and loss account represents amounts invoiced in the year for the supply of packaging and trans-filling gaseous products, and sundry other sales, exclusive of Value Added Tax.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Machinery	-	25% reducing balance/straight line over 5 years
Motor Vehicles	-	25% reducing balance
Office Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 June 2024	6,502	5,062	1,740	13,304
Additions	10,043	–	–	10,043
	--------	-------	-------	--------
At 31 May 2025	16,545	5,062	1,740	23,347
	--------	-------	-------	--------
Depreciation
At 1 June 2024	1,626	1,266	435	3,327
Charge for the year	3,730	949	326	5,005
	--------	-------	-------	--------
At 31 May 2025	5,356	2,215	761	8,332
	--------	-------	-------	--------
Carrying amount
At 31 May 2025	11,189	2,847	979	15,015
	--------	-------	-------	--------
At 31 May 2024	4,876	3,796	1,305	9,977
	--------	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	132,667	149,017
Other debtors	2,276	5,477
	---------	---------
	134,943	154,494
	---------	---------

7. Investments

	2025	2024
	£	£
Other investments	337,581	337,581
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	19,110	26,407
Social security and other taxes	107,566	75,086
Pension Creditor	479	532
Other creditors	111,037	509,596
	---------	---------
	238,192	611,621
	---------	---------

9. Director's advances, credits and guarantees

The director operates a current account within the company. The balance at the start of the year was £0 (2024 - £0) and with net movements in the year of £100,000 the balance at the year end was £100,000 (2024 - £0). No interest has been charged in respect of this loan.

10. Related party transactions

No further transactions with related parties were undertaken such as required to be disclosed under Financial Reporting Standard 102 section 33.