Maximus Strategic Land Limited


Directors	Simon A M Corner
	Jonathan Hickton


Company Secretary	Lee M Turner


Registered Address	The Estate Office Thorngrove
	Sinton Green
	Worcester
	WR2 6NP


Registered Number	06854811 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		6,870,472		2,586,714
			6,870,472		2,586,714
Current assets
Debtors	4	410		788
Cash at bank and on hand		14,319		599
		14,729		1,387
Creditors amounts falling due within one year	5	(6,849,497)		(2,273,601)
Net current assets (liabilities)			(6,834,768)		(2,272,214)
Total assets less current liabilities			35,704		314,500
Creditors amounts falling due after one year	6		-		(364,950)
Net assets			35,704		(50,450)
Capital and reserves
Called up share capital			1,667		1,667
Profit and loss account			34,037		(52,117)
Shareholders' funds			35,704		(50,450)

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 9 December 2025, and are signed on its behalf by:

Jonathan Hickton
Director

Simon A M Corner
Director

Registered Company No. 06854811

Maximus Strategic Land Limited

Notes to the Financial Statements
for the year ended 31 March 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.

	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).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments
	The Company is a designated member and the beneficial owner of all the interests in the following Limited Liability Partnerships:- Maximus Strategic Chipping Sodbury LLP - the principal activity of Maximus Strategic Chipping Sodbury LLP is property development. The development being undertaken by this LLP is not continuing and therefore the loan due from this LLP has been written off. Maximus Strategic Stafford LLP - the principal activity of Maximus Strategic Stafford LLP is property development. The Company has made various loans to the above LLP's, these loans are unsecured and interest free, with no fixed repayment date.

Fixed asset investments

The Company is a designated member and the beneficial owner of all the interests in the following Limited Liability Partnerships:- 

Maximus Strategic Chipping Sodbury LLP - the principal activity of Maximus Strategic Chipping Sodbury LLP is property development.  The development being undertaken by this LLP is not continuing and therefore the loan due from this LLP has been written off.

Maximus Strategic Stafford LLP - the principal activity of Maximus Strategic Stafford LLP is property development.

The Company has made various loans to the above LLP's, these loans are unsecured and interest free, with no fixed repayment date.

	Loans to groups¹	Total
	£	£
Cost or valuation
At 01 April 24	2,586,714	2,586,714
Additions	4,903,031	4,903,031
Revaluations	(619,273)	(619,273)
At 31 March 25	6,870,472	6,870,472
Net book value
At 31 March 25	6,870,472	6,870,472
At 31 March 24	2,586,714	2,586,714

	Notes
	¹Loans to group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	410	-
Prepayments and accrued income	-	788
Total	410	788

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	364,995	2,273,601
Taxation and social security	9,721	-
Accrued liabilities and deferred income	6,474,781	-
Total	6,849,497	2,273,601


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	-	364,950
Total	-	364,950


	See related parties note above for further details.

7.	Related party transactions
	The amounts due to related parties at the year end is £364,995 (2024: £2,630,806). This relates to loans which were advanced to the Company by its shareholders under the terms of a loan stock instrument dated 5th June 2009 and interest payable on these loans. The loans were repaid after the year end.