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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 SC685626 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-31 SC685626 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-31 SC685626 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC685626 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC685626 bus:Director1 2024-02-01 2025-01-31 SC685626 bus:Director2 2024-02-01 2025-01-31 SC685626 1 bus:Director1 2024-01-31 SC685626 1 bus:Director1 2024-02-01 2025-01-31 SC685626 1 bus:Director1 2025-01-31 SC685626 2 bus:Director2 2024-01-31 SC685626 2 bus:Director2 2024-02-01 2025-01-31 SC685626 2 bus:Director2 2025-01-31 SC685626 2024-01-31 SC685626 2024-02-01 2025-01-31 SC685626 2025-01-31

MAISELLA IT LTD

Registered Number
SC685626
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2025

MAISELLA IT LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | OWEN, Lynn Marr
| OWEN, Stuart John

Registered Address | 4d Auchingramont Road
| Hamilton
| ML3 6JT

Place of Business | 17 Troon Gardens
| Westerwood
| Cumbernauld
| G68 0JW

Registered Number | SC685626 (Scotland)

MAISELLA IT LTD
Balance Sheet as at
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 17,500 |  |  |  | 20,000
|  |  |  | 17,500 |  |  |  | 20,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 48,694 |  |  |  | 16,452 |  |
Cash at bank and on hand |  | 13,561 |  |  |  | 34,476 |  |
|  | 62,255 |  |  |  | 50,928 |  |
Creditors amounts falling due within one year | 5 | (30,971) |  |  |  | (34,605) |  |
Net current assets (liabilities) |  |  |  | 31,284 |  |  |  | 16,323
Total assets less current liabilities |  |  |  | 48,784 |  |  |  | 36,323
Net assets |  |  |  | 48,784 |  |  |  | 36,323
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 48,782 |  |  |  | 36,321
Shareholders' funds |  |  |  | 48,784 |  |  |  | 36,323

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:
OWEN, Lynn Marr Director
OWEN, Stuart John Director Registered Company No. SC685626

MAISELLA IT LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the service as at the balance sheet date.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 24 | 25,000 |  | 25,000
| At 31 January 25 | 25,000 |  | 25,000
| Amortisation and impairment
| At 01 February 24 | 5,000 |  | 5,000
| Charge for year | 2,500 |  | 2,500
| At 31 January 25 | 7,500 |  | 7,500
| Net book value
| At 31 January 25 | 17,500 |  | 17,500
| At 31 January 24 | 20,000 |  | 20,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by associates and joint ventures / participating interests | 48,694 |  | 14,863
| Other debtors | - |  | 1,589
| Total | 48,694 |  | 16,452

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 29,611 |  | 33,315
| Accrued liabilities and deferred income | 1,360 |  | 1,290
| Total | 30,971 |  | 34,605

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| OWEN, Lynn Marr | 7,431 |  | 16,916 |  | 0 |  | 24,347
| OWEN, Stuart John | 7,431 |  | 16,916 |  | 0 |  | 24,347
|  | 14,862 |  | 33,832 |  | 0 |  | 48,694