REGISTERED NUMBER: 06884902 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

MAIA REHABILITATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J S Fraser

M Fraser

SECRETARY:

M Fraser

REGISTERED OFFICE:

45a Station Road

Willington

Bedfordshire

MK44 3QL

REGISTERED NUMBER:

06884902 (England and Wales)

ACCOUNTANTS:

Baker Noel

Cheribourne House

45A Station Road

Willington

Bedford

Bedfordshire

MK44 3QL

FIXED ASSETS

Tangible assets

4

3,374

4,500

CURRENT ASSETS

Debtors

5

113,674

98,960

Cash at bank

33,773

135

147,447

99,095

CREDITORS

Amounts falling due within one year

6

149,842

102,339

NET CURRENT LIABILITIES

(2,395

)

(3,244

)

TOTAL ASSETS LESS CURRENT LIABILITIES

979

1,256

PROVISIONS FOR LIABILITIES

843

1,125

NET ASSETS

136

131

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36

31

SHAREHOLDERS' FUNDS

136

131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 October 2025 and were signed on its behalf by:

J S Fraser - Director

1.	STATUTORY INFORMATION

MAIA Rehabilitation 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.

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.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

17,500

368

11,861

7,978

37,707

Additions

-

-

520

-

520

Disposals

-

-

(8,048

)

(1,844

)

(9,892

)

At 30 April 2025

17,500

368

4,333

6,134

28,335

DEPRECIATION

At 1 May 2024

17,500

356

8,207

7,144

33,207

Charge for year

-

12

1,141

330

1,483

Eliminated on disposal

-

-

(7,885

)

(1,844

)

(9,729

)

At 30 April 2025

17,500

368

1,463

5,630

24,961

NET BOOK VALUE

At 30 April 2025

-

-

2,870

504

3,374

At 30 April 2024

-

12

3,654

834

4,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

81,533

97,749

Other debtors

32,141

1,211

113,674

98,960

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

31,705

16,604

Taxation and social security

68,901

38,304

Other creditors

49,236

47,431

149,842

102,339

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

J S Fraser and M Fraser

Balance outstanding at start of year

(1

)

(16,655

)

Amounts advanced

16,880

188,134

Amounts repaid

-

(171,480

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,879

(1

)