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Company Registration No. 6104900 (England and Wales)
MAXKOLD LTD Unaudited accounts for the year ended 30 April 2025
MAXKOLD LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
MAXKOLD LTD Company Information for the year ended 30 April 2025
Directors
S HACIMUSA E HACIMUSA
Company Number
6104900 (England and Wales)
Registered Office
Unit 1 Haslemere Business Centre Lincoln Way Enfield Middlesex EN1 1DX England
Accountants
G Finlay & Co North London Business Park Building 3 Oakleigh Road South LONDON N11 1GN
- 3 -
MAXKOLD LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
292,891
266,701
Current assets
Inventories
5
734,690
898,298
Debtors
6
449,761
440,154
Investments
7
1,532,000
1,532,000
Cash at bank and in hand
1,853,924
1,435,797
4,570,375
4,306,249
Creditors: amounts falling due within one year
8
(269,403)
(139,807)
Net current assets
4,300,972
4,166,442
Net assets
4,593,863
4,433,143
Capital and reserves
Called up share capital
100
100
Profit and loss account
4,593,763
4,433,043
Shareholders' funds
4,593,863
4,433,143
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by
S HACIMUSA Director Company Registration No. 6104900
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MAXKOLD LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
MAXKOLD LTD is a private company, limited by shares, registered in England and Wales, registration number 6104900. The registered office is Unit 1, Haslemere Business Centre, Lincoln Way, Enfield, Middlesex, EN1 1DX, England.
2
Compliance with accounting standards
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
10%
Computer equipment
20%
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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MAXKOLD LTD Notes to the Accounts for the year ended 30 April 2025
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 May 2024
63,929
158,269
155,713
114,899
24,070
516,880
Additions
-
10,983
-
51,779
3,279
66,041
At 30 April 2025
63,929
169,252
155,713
166,678
27,349
582,921
Depreciation
At 1 May 2024
-
112,704
103,789
27,562
6,124
250,179
Charge for the year
-
11,310
10,385
13,911
4,245
39,851
At 30 April 2025
-
124,014
114,174
41,473
10,369
290,030
Net book value
At 30 April 2025
63,929
45,238
41,539
125,205
16,980
292,891
At 30 April 2024
63,929
45,565
51,924
87,337
17,946
266,701
5
Inventories
2025
2024
£
£
Raw materials
734,690
898,298
734,690
898,298
Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
92,864
109,947
Accrued income and prepayments
54,827
30,652
147,691
140,599
Amounts falling due after more than one year
Other debtors
302,070
299,555
7
Investments held as current assets
2025
2024
£
£
Unlisted investments
1,532,000
1,532,000
- 6 -
MAXKOLD LTD Notes to the Accounts for the year ended 30 April 2025
8
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
92,449
9,632
Trade creditors
62,830
43,393
Taxes and social security
55,595
35,920
Other creditors
32,197
-
Loans from directors
20,812
20,812
Accruals
5,520
30,050
269,403
139,807
9
Pension commitments
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
10
Operating lease commitments
2025
2024
£
£
At 30 April 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
269,000
-
Later than one year and not later than five years
1,076,000
-
Later than five years
1,232,000
-
2,577,000
-
11
Transactions with related parties
At the end of the year the company owed to the directors £20812 (2024 £20812)
12
Average number of employees
During the year the average number of employees was 9 (2024: 10).
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