Amax Digital Marketing Ltd

Contents
	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

1.2. Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

1.3. Foreign Currencies

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the date of the transactions.

At each period end, foreign currency monetary items are translated at the closing rate.

Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income with 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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Amax Digital Marketing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

1.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

1.5. Pensions

Defined pension contribution

The company operates a defined contribution pension scheme for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid, the Company has no further payment obligations.

The contributions are recognised as an expense in the profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

1.6. Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.7. Creditors

Short-term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.8. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2024: 1)

3. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	40,724	37,658
Other debtors	100	100

	40,824	37,758

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Amax Digital Marketing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	16,999	19,490
Other creditors	20,176	31,515
Taxation and social security	14,681	7,570

	51,856	58,575

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Pension Commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions paid by the company to the fund and amounted to £285 (2024: £622). Contributions totalling £55 (2024: £55) were payable to the fund at the balance sheet date and are included within other creditors.

7. Related Party Transactions

During the year ended 31 March 2025 the company made sales of £24,929 (2024: £27,726) to companies under common control, with balances of £14,981 (2024: £8,174) outstanding at the year end.

At the balance sheet date, the company owed £18,544 (2024: £20,493) to Amax Fire and Security Limited, a company under common control.

8. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

9. General Information

Amax Digital Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14032443 .

The registered office is Amax House Unit B1b, Neptune Road, Harrow, HA1 4HX.

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		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	3	40,824		37,758
Cash at bank and in hand		14,385		209

		55,209		37,967
Creditors: Amounts Falling Due Within One Year	4	(51,856 )		(58,575 )

NET CURRENT ASSETS (LIABILITIES)			3,353		(20,608 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,353		(20,608 )

NET ASSETS/(LIABILITIES)			3,353		(20,608 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			3,253		(20,708 )

SHAREHOLDERS' FUNDS			3,353		(20,608)