REGISTERED NUMBER: 05049860 (England and Wales)

MAESBROOK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

2,390

3,172

Investments

5

1

1

2,391

3,173

CURRENT ASSETS

Debtors

6

907,203

807,141

Cash at bank

10,732

144,948

917,935

952,089

CREDITORS

Amounts falling due within one year

7

10,813

386,616

NET CURRENT ASSETS

907,122

565,473

TOTAL ASSETS LESS CURRENT LIABILITIES

909,513

568,646

PROVISIONS FOR LIABILITIES

598

793

NET ASSETS

908,915

567,853

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

908,913

567,851

SHAREHOLDERS' FUNDS

908,915

567,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

G M Field - Director

1.	STATUTORY INFORMATION

Maesbrook Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05049860

Registered office:

C/o Keelings, Broad House

The Broadway

Old Hatfield

Herts

AL9 5BG

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.

Going concern

The financial statements have been prepared on a going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover represents net invoiced sales of work done, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

44,968

DEPRECIATION

At 1 April 2024

41,796

Charge for year

782

At 31 March 2025

42,578

NET BOOK VALUE

At 31 March 2025

2,390

At 31 March 2024

3,172

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

867,847

807,099

Other debtors

39,356

42

907,203

807,141

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

-

348,018

Taxation and social security

10,335

28,025

Other creditors

478

10,573

10,813

386,616

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

G M Field

Balance outstanding at start of year

(548

)

(21,904

)

Amounts advanced

205,830

182,844

Amounts repaid

(205,760

)

(161,488

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(478

)

(548

)

9.	RELATED PARTY DISCLOSURES

Queensbury Homes Limited

During the period, the company charged £Nil (2024: £48,000) to Queensbury Homes Limited, a company of which Mr G Field was also a director. Balances amounting to £Nil (2024: £348,018) were due to this company at the balance sheet date.

Queensbury New Homes Limited

During the period, the company charged £97,500 (2024: £48,000) to Queensbury New Homes Limited, a company of which Mr G Field is also a director. Balances amounting to £867,847 (2024: £807,099) were due from this company at the balance sheet date.

Arbon Group Limited

At the balance sheet date, balances amounting to £38,770 were due from Arbon Group Limited, a company of which Mr R J Capsey is a director.