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REGISTERED NUMBER: 12409466 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Maas Spectrometry Ltd

Maas Spectrometry Ltd (Registered number: 12409466)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Maas Spectrometry Ltd

Company Information
for the Year Ended 31 December 2024







Director: A McCall





Secretary: A McCall





Registered office: Ellis & Co
3rd Floor, Redwither Tower
Wrexham Industrial Estate
Wrexham
LL13 9XT





Registered number: 12409466 (England and Wales)





Accountants: Ellis & Co
Chartered Accountants
114-120 Northgate Street
Chester
CH1 2HT

Maas Spectrometry Ltd (Registered number: 12409466)

Statement of Financial Position
31 December 2024

31/12/24 31/12/23
Notes £    £    £   
Fixed assets
Tangible assets 4 5,537 10,294

Current assets
Debtors 5 43,048 2,228
Cash at bank 1,260 1,691
44,308 3,919
Creditors
Amounts falling due within one year 6 74,499 47,245
Net current liabilities (30,191 ) (43,326 )
Total assets less current liabilities (24,654 ) (33,032 )

Creditors
Amounts falling due after more than
one year

7

11,190

18,699
Net liabilities (35,844 ) (51,731 )

Capital and reserves
Called up share capital 8 100 100
Retained earnings (35,944 ) (51,831 )
Shareholders' funds (35,844 ) (51,731 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Maas Spectrometry Ltd (Registered number: 12409466)

Statement of Financial Position - continued
31 December 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 May 2025 and were signed by:





A McCall - Director


Maas Spectrometry Ltd (Registered number: 12409466)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. Statutory information

Maas Spectrometry Ltd 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Maas Spectrometry Ltd (Registered number: 12409466)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. Accounting policies - continued

Going concern
The financial statements have been prepared on the going concern basis of accounting, on the assumption that the director and other lenders will continue to provide financial support to enable the company to meet its liabilities, which exceeded its assets at 31 December 2024.

3. Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4. Tangible fixed assets
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
Cost
At 1 January 2024
and 31 December 2024 10,794 10,399 452 21,645
Depreciation
At 1 January 2024 8,299 2,600 452 11,351
Charge for year 2,158 2,599 - 4,757
At 31 December 2024 10,457 5,199 452 16,108
Net book value
At 31 December 2024 337 5,200 - 5,537
At 31 December 2023 2,495 7,799 - 10,294

5. Debtors: amounts falling due within one year
31/12/24 31/12/23
£    £   
Trade debtors 40,800 -
Other debtors 2,248 2,228
43,048 2,228

6. Creditors: amounts falling due within one year
31/12/24 31/12/23
£    £   
Bank loans and overdrafts 7,737 7,737
Trade creditors 13,711 4,274
Taxation and social security 6,914 -
Other creditors 46,137 35,234
74,499 47,245

Maas Spectrometry Ltd (Registered number: 12409466)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. Creditors: amounts falling due after more than one year
31/12/24 31/12/23
£    £   
Bank loans 11,190 18,699

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/24 31/12/23
value: £    £   
10,000 Ordinary Share £0.01 100 100

9. Related party disclosures

The director has made loans to the company. The balance on these loans at 31 December 2024 was £44,249 (2023 - £33,899). These loans are interest-free, unsecured and repayable on demand.