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COMPANY REGISTRATION NUMBER: 05533992

Maximise Engineering Services Limited

Unaudited financial statements

30 September 2025

Maximise Engineering Services Limited

Statement of financial position

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 517 |  | 1,050
Tangible assets | 6 |  | 637 |  | 997
|  | ------ |  | ------
|  | 1,154 |  | 2,047

Current assets

Stocks | 48,000 |  | 35,000 |
Debtors | 7 | 153,794 |  | 160,152 |
Cash at bank and in hand | 6,101 |  | 622 |
| --------- |  | --------- |
| 207,895 |  | 195,774 |

Creditors: Amounts falling due within one year | 8 | ( 125,684) |  | ( 122,782) |
| --------- |  | --------- |
Net current assets |  | 82,211 |  | 72,992
|  | ------- |  | -------
Total assets less current liabilities |  | 83,365 |  | 75,039

Creditors: Amounts falling due after more than one year | 9 |  | ( 5,000) |  | ( 15,000)

Provisions

Taxation including deferred tax |  | ( 159) |  | ( 249)
|  | ------- |  | -------
Net assets |  | 78,206 |  | 59,790
|  | ------- |  | -------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 78,106 |  | 59,690
|  | ------- |  | -------
Shareholders funds |  | 78,206 |  | 59,790
|  | ------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Maximise Engineering Services Limited

Statement of financial position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 2 April 2026 , and are signed on behalf of the board by:

U M Garson
Director

Company registration number: 05533992

Maximise Engineering Services Limited

Notes to the financial statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 7 Saracen Business Park, Saracen Way, Peterborough, PE1 5WS.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Patents | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 25% straight line

Stocks
Stocks are measured 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 the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of employees during the year was 2 (2024: 2 ).
5. Intangible assets

| Patents
| £
Cost |
At 1 October 2024 and 30 September 2025 | 8,575
| ------
Amortisation |
At 1 October 2024 | 7,525
Charge for the year | 533
| ------
At 30 September 2025 | 8,058
| ------
Carrying amount |
At 30 September 2025 | 517
| ------
At 30 September 2024 | 1,050
| ------

6. Tangible assets

| Office equipment | Total
| £ | £
Cost |  |
At 1 October 2024 and 30 September 2025 | 4,704 | 4,704
| ------ | ------
Depreciation |  |
At 1 October 2024 | 3,707 | 3,707
Charge for the year | 360 | 360
| ------ | ------
At 30 September 2025 | 4,067 | 4,067
| ------ | ------
Carrying amount |  |
At 30 September 2025 | 637 | 637
| ------ | ------
At 30 September 2024 | 997 | 997
| ------ | ------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 70,211 | 113,483
Other debtors | 83,583 | 46,669
| --------- | ---------
| 153,794 | 160,152
| --------- | ---------

8. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans | 26,797 | 27,972
Trade creditors | 12,920 | 3,575
Amounts owed to group undertakings | 47,292 | 32,848
Social security and other taxes | 26,775 | 42,657
Other creditors | 11,900 | 15,730
| --------- | ---------
| 125,684 | 122,782
| --------- | ---------

At the reporting date, the company had an outstanding loan balance of £47,292 due to Maxi-Cool Limited. The loan is interest-free, unsecured, and repayable on demand.
9. Creditors: Amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans | 5,000 | 15,000
| ------ | -------

10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 29,840 | 29,840
Later than 1 year and not later than 5 years | 66,898 | 96,738
| ------- | ---------
| 96,738 | 126,578
| ------- | ---------

11. Directors' advances, credits and guarantees
Included within debtors at the year end is a directors loan account of £82,952 (2024 - £43,231). The maximum overdrawn balance during the year was £86,445. Interest of £844 (2024 - £1,448) was charged at the official rate.
12. Controlling party
During the year the ultimate parent company was Maximise Engineering Enterprises Limited.