Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30No description of principal activity32023-05-01false3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12484146 2023-05-01 2024-04-30 12484146 2022-05-01 2023-04-30 12484146 2024-04-30 12484146 2023-04-30 12484146 c:Director2 2023-05-01 2024-04-30 12484146 d:CurrentFinancialInstruments 2024-04-30 12484146 d:CurrentFinancialInstruments 2023-04-30 12484146 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 12484146 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12484146 d:ShareCapital 2024-04-30 12484146 d:ShareCapital 2023-04-30 12484146 d:RetainedEarningsAccumulatedLosses 2024-04-30 12484146 d:RetainedEarningsAccumulatedLosses 2023-04-30 12484146 c:OrdinaryShareClass1 2023-05-01 2024-04-30 12484146 c:OrdinaryShareClass1 2024-04-30 12484146 c:OrdinaryShareClass1 2023-04-30 12484146 c:OrdinaryShareClass2 2023-05-01 2024-04-30 12484146 c:OrdinaryShareClass2 2024-04-30 12484146 c:OrdinaryShareClass2 2023-04-30 12484146 c:OrdinaryShareClass3 2023-05-01 2024-04-30 12484146 c:OrdinaryShareClass3 2024-04-30 12484146 c:OrdinaryShareClass3 2023-04-30 12484146 c:OrdinaryShareClass4 2023-05-01 2024-04-30 12484146 c:OrdinaryShareClass4 2024-04-30 12484146 c:OrdinaryShareClass4 2023-04-30 12484146 c:OrdinaryShareClass5 2023-05-01 2024-04-30 12484146 c:OrdinaryShareClass5 2024-04-30 12484146 c:OrdinaryShareClass5 2023-04-30 12484146 c:FRS102 2023-05-01 2024-04-30 12484146 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12484146 c:FullAccounts 2023-05-01 2024-04-30 12484146 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12484146 6 2023-05-01 2024-04-30 12484146 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12484146










MAX DEVELOPMENTS & INVESTMENTS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
MAX DEVELOPMENTS & INVESTMENTS LTD
REGISTERED NUMBER: 12484146

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
200
200

  
200
200

Current assets
  

Debtors: amounts falling due within one year
 5 
6,308,541
9,346,149

Cash at bank and in hand
 6 
3,115
3,115

  
6,311,656
9,349,264

Creditors: amounts falling due within one year
 7 
(6,154,850)
(9,190,904)

Net current assets
  
 
 
156,806
 
 
158,360

Total assets less current liabilities
  
157,006
158,560

  

Net assets
  
157,006
158,560


Capital and reserves
  

Called up share capital 
 8 
142
142

Profit and loss account
  
156,864
158,418

  
157,006
158,560


Page 1

 
MAX DEVELOPMENTS & INVESTMENTS LTD
REGISTERED NUMBER: 12484146
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C P Maxfield
Director

Date: 28 January 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
MAX DEVELOPMENTS & INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Max Developments & Investments Limited, 12484146, is a private limited company limited by shares, incorporated in England and Wales, with its registered office and principal place of business at The Old Rectory, Church Eaton, Stafford, Staffordshire, ST20 0AN.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
MAX DEVELOPMENTS & INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2023
200



At 30 April 2024
200





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
6,305,411
9,342,515

Other debtors
3,130
3,634

6,308,541
9,346,149



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,115
3,115

3,115
3,115



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
6,153,950
9,190,154

Accruals and deferred income
900
750

6,154,850
9,190,904



8.


Share capital

2024
2023
£
£
Page 4

 
MAX DEVELOPMENTS & INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.Share capital (continued)

Allotted, called up and fully paid



50 (2023 - 50) Ordinary A1 shares of £1.00 each
50
50
50 (2023 - 50) Ordinary A2 shares of £1.00 each
50
50
14 (2023 - 14) Ordinary B1 shares of £1.00 each
14
14
14 (2023 - 14) Ordinary B2 shares of £1.00 each
14
14
14 (2023 - 14) Ordinary B3 shares of £1.00 each
14
14

142

142


 
Page 5