REGISTERED NUMBER: 08741215 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2024 TO 31 MARCH 2025

FOR

A MAZE INC. LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Bettelli

Mr A Pluda

REGISTERED OFFICE:

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

REGISTERED NUMBER:

08741215 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

-

2,279

CURRENT ASSETS

Debtors

5

952

167,149

Cash at bank

3,943

24,077

4,895

191,226

CREDITORS

Amounts falling due within one year

6

4,927

6,378

NET CURRENT (LIABILITIES)/ASSETS

(32

)

184,848

TOTAL ASSETS LESS CURRENT LIABILITIES

(32

)

187,127

CREDITORS

Amounts falling due after more than one year

7

1,591

2,242,192

NET LIABILITIES

(1,623

)

(2,055,065

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(1,624

)

(2,055,066

)

SHAREHOLDERS' FUNDS

(1,623

)

(2,055,065

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

Mr M Bettelli - Director

1.	STATUTORY INFORMATION

A Maze Inc. 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.

The financial statements have been prepared on a going concern basis, the validity of which depends upon the continued support of the parent company. The parent company has confirmed its continued support for the foreseeable future.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

2,038

4,020

11,017

17,075

Disposals

(2,038

)

(4,020

)

(11,017

)

(17,075

)

At 31 March 2025

-

-

-

-

DEPRECIATION

At 1 January 2024

1,837

3,683

9,276

14,796

Eliminated on disposal

(1,837

)

(3,683

)

(9,276

)

(14,796

)

At 31 March 2025

-

-

-

-

NET BOOK VALUE

At 31 March 2025

-

-

-

-

At 31 December 2023

201

337

1,741

2,279

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.12.23

£

£

Trade debtors

-

8,291

Amounts owed by group undertakings

-

158,858

VAT

952

-

952

167,149

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.12.23

£

£

Trade creditors

4,002

(2

)

VAT

-

4,530

Accrued expenses

925

1,850

4,927

6,378

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.12.23

£

£

Amounts owed to group undertakings

1,591

2,242,192

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.12.23

value:

£

£

1,000

Ordinary

0.1p

1

1

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent company and controlling party is Heritage Investments FZE,

a company registered in Dubai.