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REGISTERED NUMBER: 03054496 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

MAX PIES LIMITED

MAX PIES LIMITED (REGISTERED NUMBER: 03054496)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

MAX PIES LIMITED (REGISTERED NUMBER: 03054496)

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 6,806 |  | 8,216 |  |

Current assets

Stocks | 5,072 |  | 4,924 |  |

Debtors | 5 | 34,334 |  | 34,467 |  |

Cash at bank and in hand | 210,595 |  | 188,503 |  |

250,001 |  | 227,894 |  |

Creditors

Amounts falling due within one year | 6 | (52,689 | ) | (55,789 | ) |

Net current assets | 197,312 |  | 172,105 |  |

Total assets less current liabilities | 204,118 |  | 180,321 |  |

Provisions for liabilities | (1,702 | ) | (2,054 | ) |

Net assets | 202,416 |  | 178,267 |  |

Capital and reserves

Called up share capital | 7 | 74,000 |  | 74,000 |  |

Retained earnings | 128,416 |  | 104,267 |  |

Shareholders' funds | 202,416 |  | 178,267 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 March 2026 and were signed by:

Mrs F Venter - Director

MAX PIES LIMITED (REGISTERED NUMBER: 03054496)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | Statutory information

| Max Pies 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: | 03054496

| Registered office: | 37 Grove Park

| London

| SE5 8LG

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and

| trade discounts.

| Turnover from shop sales is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point of sale.

| 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 etc | - | 20% on reducing balance and 15% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulates impairment losses. Cost includes costs directly attributable to making the assets capable of operating as intended.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

MAX PIES LIMITED (REGISTERED NUMBER: 03054496)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Taxation

| Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred taxation represents the future taxation consequences of transactions and events recognised in the

| financial statements of current and previous periods. It is recognised in respect of all timing differences, with

| certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

| Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Pension costs and other post-retirement benefits

| The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

| Leases

| Assets obtained under finance leases are capitalised in the balance sheet and are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Bank and cash

| Cash at bank and in hand includes cash and short term highly liquid investments with a short

| maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

3. | Employees and directors

| The average number of employees during the year was 6 (2024 - 4 ) .

MAX PIES LIMITED (REGISTERED NUMBER: 03054496)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 62,458 |  | 27,726 |  | 90,184 |  |

| Depreciation

| At 1 October 2024 | 58,907 |  | 23,061 |  | 81,968 |  |

| Charge for year | 710 |  | 700 |  | 1,410 |  |

| At 30 September 2025 | 59,617 |  | 23,761 |  | 83,378 |  |

| Net book value

| At 30 September 2025 | 2,841 |  | 3,965 |  | 6,806 |  |

| At 30 September 2024 | 3,551 |  | 4,665 |  | 8,216 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 9,974 |  | 5,177 |  |

| Other debtors | 24,360 |  | 29,290 |  |

34,334 |  | 34,467 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 23,124 |  | 20,937 |  |

| Corporation tax | 7,555 |  | 7,158 |  |

| Taxation and social security | 19,161 |  | 20,950 |  |

| Directors' loan accounts | 194 |  | 4,194 |  |

| Accruals | 2,655 |  | 2,550 |  |

52,689 |  | 55,789 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 74,000 | Ordinary | £1 | 74,000 |  | 74,000 |  |