0 0 MAAS Media Limited 03335393 false 2024-04-01 2025-09-30 2025-09-30 The principal activity of the company is that of computer software and computer hardware provision. The company ceased to trade at the period end. The directors will seek to have the company struck off at Companies House in due course. Digita Accounts Production Advanced 6.30.9574.0 true 03335393 2024-04-01 2025-09-30 03335393 2025-09-30 03335393 bus:OrdinaryShareClass1 2025-09-30 03335393 bus:OrdinaryShareClass2 2025-09-30 03335393 bus:OrdinaryShareClass3 2025-09-30 03335393 core:CurrentFinancialInstruments 2025-09-30 03335393 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 03335393 core:FurnitureFittingsToolsEquipment 2025-09-30 03335393 bus:SmallEntities 2024-04-01 2025-09-30 03335393 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-09-30 03335393 bus:FilletedAccounts 2024-04-01 2025-09-30 03335393 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 03335393 bus:RegisteredOffice 2024-04-01 2025-09-30 03335393 bus:CompanySecretaryDirector2 2024-04-01 2025-09-30 03335393 bus:OrdinaryShareClass1 2024-04-01 2025-09-30 03335393 bus:OrdinaryShareClass2 2024-04-01 2025-09-30 03335393 bus:OrdinaryShareClass3 2024-04-01 2025-09-30 03335393 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 03335393 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-09-30 03335393 core:OfficeEquipment 2024-04-01 2025-09-30 03335393 countries:England 2024-04-01 2025-09-30 03335393 2024-03-31 03335393 core:FurnitureFittingsToolsEquipment 2024-03-31 03335393 2023-04-01 2024-03-31 03335393 2024-03-31 03335393 bus:OrdinaryShareClass1 2024-03-31 03335393 bus:OrdinaryShareClass2 2024-03-31 03335393 bus:OrdinaryShareClass3 2024-03-31 03335393 core:CurrentFinancialInstruments 2024-03-31 03335393 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 03335393 core:FurnitureFittingsToolsEquipment 2024-03-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 03335393

MAAS Media Limited
Unaudited Filleted Financial Statements
for the Period from 1 April 2024 to 30 September 2025

MAAS Media Limited

(Registration number: 03335393)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 1,000
Current assets |  |  |
Stocks | 5 | - | 232
Debtors | 6 | 1,103 | 488
Cash at bank and in hand |  | 3,539 | 4,987
|  | 4,642 | 5,707
Creditors: Amounts falling due within one year | 7 | (126) | (319)
Net current assets |  | 4,516 | 5,388
Net assets |  | 4,516 | 6,388
Capital and reserves |  |  |
Called up share capital | 8 | 4 | 4
Retained earnings |  | 4,512 | 6,384
Shareholders' funds |  | 4,516 | 6,388

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board for issue on 9 March 2026 and signed on its behalf by:

.........................................

P M Jackson

Company secretary and director

MAAS Media Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
22 St George Street
Stamford
Lincs
PE9 2BU
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

MAAS Media Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

MAAS Media Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (2024 - 0).

MAAS Media Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 4,477 | 4,477
Additions | 2,099 | 2,099
Disposals | (6,576) | (6,576)
At 30 September 2025 | - | -
Depreciation
At 1 April 2024 | 3,477 | 3,477
Charge for the period | 1,162 | 1,162
Eliminated on disposal | (4,639) | (4,639)
At 30 September 2025 | - | -
Carrying amount
At 30 September 2025 | - | -
At 31 March 2024 | 1,000 | 1,000

5 | Stocks

| 2025 £ | 2024 £
Stock and work in progress | - | 232

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,103 | 445
Prepayments | - | 43
| 1,103 | 488

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Other creditors |  | 126 | 319

MAAS Media Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2
B non voting shares of £1 each | 1 | 1 | 1 | 1
C non voting shares of £1 each | 1 | 1 | 1 | 1
| 4 | 4 | 4 | 4