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Registered number: 06583450
Maui Crest Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Zenith Accounting & Business Solutions Ltd
Certified Accountants
DFO - Churchill House
120 Bunns Lane
Mill Hill
London
NW7 2AS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06583450
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets - 6,504
- 6,504
CURRENT ASSETS
Debtors 83,705 85,014
Cash at bank 2 151
83,707 85,165
Creditors: Amounts Falling Due Within One Year (18,363 ) (6,102 )
NET CURRENT ASSETS (LIABILITIES) 65,344 79,063
TOTAL ASSETS LESS CURRENT LIABILITIES 65,344 85,567
Creditors: Amounts Falling Due After More Than One Year (43,312 ) (50,000 )
NET ASSETS 22,032 35,567
CAPITAL AND RESERVES
Called up share capital 3 100 100
Profit and Loss Account 21,932 35,467
SHAREHOLDERS' FUNDS 22,032 35,567
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Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Oluwaseun Alabi
Director
12 December 2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.


1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line Method
Motor Vehicles 10% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
-
1.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.


1.5. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.


2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
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Page 4
3. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
4. Ultimate Controlling Party
The company's ultimate controlling party is Mr Oluwaseun Alabi by virtue of his ownership of 100% of the issued share capital in the company.


5. General Information
Maui Crest Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06583450 . The registered office is 8 Maurice Browne Avenue, London, NW7 1BZ.
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