MAXPRONE2 LIMITED


Directors	DIXON, Angela
	DIXON, Mark Robert


Registered Address	33 Main Street
	Lowick
	Berwick-Upon-Tweed
	TD15 2UD


Registered Number	11972419 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		533,653		518,852
			533,653		518,852
Current assets
Debtors	5	4,289		33,740
Cash at bank and on hand		4,030		181,654
		8,319		215,394
Creditors amounts falling due within one year	6	(34,223)		(151,565)
Net current assets (liabilities)			(25,904)		63,829
Total assets less current liabilities			507,749		582,681
Creditors amounts falling due after one year	7		(55,362)		(80,411)
Provisions for liabilities	9		(13,612)		(21,310)
Net assets			438,775		480,960
Capital and reserves
Called up share capital			2		2
Profit and loss account			438,773		480,958
Shareholders' funds			438,775		480,960

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 10 September 2025, and are signed on its behalf by:

DIXON, Mark Robert
Director
Registered Company No. 11972419

MAXPRONE2 LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	5
	Vehicles	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 July 24	433,613	100,935	15,544	550,092
Additions	37,591	-	-	37,591
At 30 June 25	471,204	100,935	15,544	587,683
Depreciation and impairment
At 01 July 24	-	21,869	9,371	31,240
Charge for year	-	20,187	2,603	22,790
At 30 June 25	-	42,056	11,974	54,030
Net book value
At 30 June 25	471,204	58,879	3,570	533,653
At 30 June 24	433,613	79,066	6,173	518,852

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,475	30,072
Amounts owed by associates and joint ventures / participating interests	-	921
Other debtors	235	-
Prepayments and accrued income	579	2,747
Total	4,289	33,740

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	38	61
Bank borrowings and overdrafts	10,000	10,000
Amounts owed to related parties	7,114	2,509
Taxation and social security	672	122,673
Finance lease and HP contracts	15,048	15,048
Accrued liabilities and deferred income	1,351	1,274
Total	34,223	151,565


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,667	11,667
Other creditors	53,695	68,744
Total	55,362	80,411

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	68,743		83,792

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	13,612	21,310
Total	13,612	21,310