REGISTERED NUMBER: 08920789 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ANNA MAXIMUS LTD

TRADING AS

SPAGO

MEDITERRANEAN & SEAFOOD RESTAURANT

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Vavoso

REGISTERED OFFICE:

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

REGISTERED NUMBER:

08920789 (England and Wales)

ACCOUNTANTS:

ma2 Limited

Chartered Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

4

355,939

414,217

CURRENT ASSETS

Stocks

6,083

6,200

Debtors

5

-

149

Prepayments and accrued income

21,818

21,665

Cash at bank and in hand

747,360

499,936

775,261

527,950

CREDITORS

Amounts falling due within one year

6

628,339

486,270

NET CURRENT ASSETS

146,922

41,680

TOTAL ASSETS LESS CURRENT LIABILITIES

502,861

455,897

CREDITORS

Amounts falling due after more than one year

7

(6,161

)

(15,834

)

PROVISIONS FOR LIABILITIES

(38,556

)

(47,777

)

NET ASSETS

458,144

392,286

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

458,044

392,186

458,144

392,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 23 December 2025 and were signed by:

Mr A Vavoso - Director

1.	STATUTORY INFORMATION

Anna Maximus Ltd 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.

Short leasehold

-

Over 20 years

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 13 (2023 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2024

397,381

250,137

478,902

Additions

-

-

1,360

At 31 December 2024

397,381

250,137

480,262

DEPRECIATION

At 1 January 2024

182,725

217,836

324,737

Charge for year

19,869

6,461

31,104

At 31 December 2024

202,594

224,297

355,841

NET BOOK VALUE

At 31 December 2024

194,787

25,840

124,421

At 31 December 2023

214,656

32,301

154,165

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

34,167

27,910

1,188,497

Additions

-

1,071

2,431

At 31 December 2024

34,167

28,981

1,190,928

DEPRECIATION

At 1 January 2024

26,060

22,922

774,280

Charge for year

2,027

1,248

60,709

At 31 December 2024

28,087

24,170

834,989

NET BOOK VALUE

At 31 December 2024

6,080

4,811

355,939

At 31 December 2023

8,107

4,988

414,217

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

9,679

22,159

Trade creditors

109,840

107,685

Tax

66,866

74,946

Social security and other taxes

4,137

3,997

Pension payable

3,320

2,035

VAT

100,519

53,798

Other Creditors

10,341

3,977

Directors' current accounts

322,129

216,265

Accrued expenses

1,508

1,408

628,339

486,270

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans due over one year

6,161

15,834

Amounts falling due in more than five years:

Repayable by instalments

Bank loans due over one year

6,161

15,834