Maximum Maintenance Limited

	Page
Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 08948667

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		85,668		66,163

			85,668		66,163
CURRENT ASSETS
Stocks	5	46,818		61,563
Debtors	6	535,872		403,932
Cash at bank and in hand		93,270		139,918

		675,960		605,413
Creditors: Amounts Falling Due Within One Year	7	(275,683 )		(380,438 )

NET CURRENT ASSETS (LIABILITIES)			400,277		224,975

TOTAL ASSETS LESS CURRENT LIABILITIES			485,945		291,138

Creditors: Amounts Falling Due After More Than One Year	8		(124,132 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(21,230 )		(14,073 )

NET ASSETS			340,583		277,065

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			340,581		277,063

SHAREHOLDERS' FUNDS			340,583		277,065

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Maximum Maintenance Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Wendy Middleton

Director

23/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Maximum Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08948667 . The registered office is 19-21 Main Road, Gedling, Nottingham, NG4 3HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% per annum reducing balance basis
Motor Vehicles	25% per annum reducing balance basis
Fixtures & Fittings	25% per annum reducing balance basis
Computer Equipment	33% per annum reducing balance basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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 year 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.

...CONTINUED

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Maximum Maintenance Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

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

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:- 12 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	11,949	100,506	2,016	9,201	123,672
Additions	749	43,295	-	-	44,044
Disposals	-	(6,000 )	-	-	(6,000 )

As at 31 March 2025	12,698	137,801	2,016	9,201	161,716

Depreciation
As at 1 April 2024	3,426	47,945	1,398	4,740	57,509
Provided during the period	2,934	18,077	154	1,476	22,641
Disposals	-	(4,102 )	-	-	(4,102 )

As at 31 March 2025	6,360	61,920	1,552	6,216	76,048

Net Book Value
As at 31 March 2025	6,338	75,881	464	2,985	85,668

As at 1 April 2024	8,523	52,561	618	4,461	66,163

5. Stocks

	2025	2024
	£	£
Materials	10,000	7,180
Work in progress	36,818	54,383

	46,818	61,563

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	465,782	333,842
Other debtors	70,090	70,090

	535,872	403,932

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Maximum Maintenance Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,405	-
Trade creditors	80,600	68,067
Bank loans and overdrafts	75,536	-
Corporation tax	31,487	7,618
Other taxes and social security	18,537	16,775
VAT	59,023	54,196
Factoring account (Current liabilities - creditors < 1 year)	-	228,310
Pension fund (Current liabilities - creditors < 1 year)	233	-
Accruals and deferred income	2,400	2,210
Directors' loan accounts	3,462	3,262

	275,683	380,438

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	22,928	-
Bank loans	101,204	-

	124,132	-

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,405	-
Later than one year and not later than five years	22,928	-

	27,333	-

	27,333	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

11. Related Party Transactions

Included in debtors is a loan to Maximum Property (Nottingham) Limited, a company under the common control of the directors of Maximum Maintenance Limited. The advances in the year totalled £0 (2024: £0). At the end of the year the balance owed to the company by Maximum Property (Nottingham) Limited is £70,090 (2024: £70,090). No repayments were made in the year. The loan was interest free and repayable on demand.

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