REGISTERED NUMBER: 02589748 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MAXAURA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J H Beckett

SECRETARY:

M J Arnold

REGISTERED OFFICE:

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

REGISTERED NUMBER:

02589748 (England and Wales)

FIXED ASSETS

Intangible assets

4

48,814

47,554

Tangible assets

5

16,036

18,422

64,850

65,976

CURRENT ASSETS

Debtors

6

301,631

261,827

Cash at bank and in hand

264,255

278,282

565,886

540,109

CREDITORS

Amounts falling due within one year

7

224,184

252,772

NET CURRENT ASSETS

341,702

287,337

TOTAL ASSETS LESS CURRENT LIABILITIES

406,552

353,313

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

396,552

343,313

SHAREHOLDERS' FUNDS

406,552

353,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 September 2025 and were signed by:

P J H Beckett - Director

1.	STATUTORY INFORMATION

Maxaura Limited 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.

The company's trading address is Systems House, Kitchener Rd, High Wycombe HP11 2SW.

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.

After making enquires the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for at least one year and one day from the date of signing of the financial statements. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised upon invoicing of customers when the risks and rewards are transferred.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Capitalised development costs are amortised at 33% on cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset, initially measured at cost, over its estimated useful life.

Plant and machinery - 20% on cost

Fixtures and fittings - 15% on cost

Computer equipment - 33% on cost

Motor vehicles - 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

103,030

Additions

14,868

At 31 March 2025

117,898

AMORTISATION

At 1 April 2024

55,476

Charge for year

13,608

At 31 March 2025

69,084

NET BOOK VALUE

At 31 March 2025

48,814

At 31 March 2024

47,554

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

381,251

Additions

6,902

At 31 March 2025

388,153

DEPRECIATION

At 1 April 2024

362,829

Charge for year

9,288

At 31 March 2025

372,117

NET BOOK VALUE

At 31 March 2025

16,036

At 31 March 2024

18,422

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

286,265

247,912

Other debtors

15,366

13,915

301,631

261,827

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

51,137

89,137

Taxation and social security

152,365

141,889

Other creditors & accruals

20,682

21,746

224,184

252,772

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

32,329

29,263

Between one and five years

35,815

4,752

68,144

34,015

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10,000

Ordinary Share Capital

£1

10,000

10,000

The ordinary shares have attached to them full voting, dividend and capital distribution (including on winding up) rights; they do not confer any rights of redemption.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P J H Beckett by virtue of his 100% interest in the company's share capital.

11.	SECURED LIABILITIES

The company had created a fixed and floating charge undertaking all property and assets and a negative pledge in favour of Barclays Bank PLC. This charge is still outstanding at the year end.