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Registered Number: 10470283
England and Wales

 

 

 

MAXAS ECO PLUMBING AND HEATING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 30 November 2022

End date: 29 November 2023
Directors Adam Crisp
Chester Cobb
Registered Number 10470283
Registered Office 26 Queens Close
Thame
England
OX9 3AZ
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   320 
  320 
Current assets      
Debtors 4 9,660    35,256 
Cash at bank and in hand 2,362    2,046 
12,022    37,302 
Creditors: amount falling due within one year 5 (12,064)   (33,549)
Net current assets (42)   3,753 
 
Total assets less current liabilities (42)   4,073 
Creditors: amount falling due after more than one year 6 (17,543)   (25,792)
Accruals and deferred income   720 
Provisions for liabilities 7   (205)
Net assets (17,585)   (21,204)
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account (17,685)   (21,304)
Shareholders' funds (17,585)   (21,204)
 


For the year ended 29 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 August 2024 and were signed on its behalf by:


-------------------------------
Adam Crisp
Director
-------------------------------
Chester Cobb
Director
2
General Information
Maxas Eco Plumbing and Heating Limited is a private company, limited by shares, registered in England and Wales, registration number 10470283, registration address 26 Queens Close, Thame, England, OX9 3AZ.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The accounts have not been prepared on a going concern basis as the company is no longer continuing to trade.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 4 years Straight Line
Motor Vehicles 6 years Straight Line
Computer Equipment 4 years Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 30 November 2022 2,984    25,776    1,397    30,157 
Additions      
Disposals   (25,776)     (25,776)
At 29 November 2023 2,984      1,397    4,381 
Depreciation
At 30 November 2022 2,731    25,776    1,330    29,837 
Charge for year 253      67    320 
On disposals   (25,776)     (25,776)
At 29 November 2023 2,984      1,397    4,381 
Net book values
Closing balance as at 29 November 2023      
Opening balance as at 30 November 2022 253      67    320 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 2,290    31,262 
Prepayments & Accrued Income   300 
Other Debtors 4,729   
PAYE & Social Security 2,641    3,694 
9,660    35,256 
Related Party
Debtors contain a related party loan balance with Delta T Heating Engineers Ltd of £4,729. 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 197    19,911 
Bank Loans & Overdrafts 8,349    9,208 
Accrued Expenses 1,200   
VAT control account (1,271)   135 
Other Creditors (1)   (1)
Director: Adam Crisp 1,795    2,148 
Director: Chester Cobb 1,795    2,148 
12,064    33,549 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 17,543    25,792 
17,543    25,792 

7.

Provisions for liabilities

2023
£
  2022
£
Pension Provisions   205 
  205 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3