Company registration number 14840959 (England and Wales)
MAZE PROPERTY GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
MAZE PROPERTY GROUP LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
MAZE PROPERTY GROUP LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
454,434
-
Cash at bank and in hand
5,988
1
460,422
1
Creditors: amounts falling due within one year
3
(291,387)
-
0
Net current assets
169,035
1
Creditors: amounts falling due after more than one year
4
(171,500)
-
0
Net (liabilities)/assets
(2,465)
1
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(2,466)
-
0
Total equity
(2,465)
1
MAZE PROPERTY GROUP LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 March 2026 and are signed on its behalf by:
D Moonsamy
Director
Company registration number 14840959 (England and Wales)
MAZE PROPERTY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Maze Property Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 14 Park Row, Nottingham, NG1 6GR.

The company was incorporated on the 2 May 2023 and began trading on the 1 June 2024.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

MAZE PROPERTY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including bank loans, are initially recognised at transaction price including transaction costs. Financial liabilities classified as payable within one year are not amortised.

1.6
Equity instruments

Share capital issued by the company is recorded at the proceeds received, net of transaction costs. Dividends payable on share capital are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
291,387
-
0
MAZE PROPERTY GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
4
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
171,500
-
0
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
171,500
-

The bank loan is secured over the land and property to which it relates.

2025-05-31 2024-06-01 false false false 31 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Moonsamy S Pinegar 14840959 2024-06-01 2025-05-31 14840959 2025-05-31 14840959 2024-05-31 14840959 core:CurrentFinancialInstruments 2025-05-31 14840959 core:CurrentFinancialInstruments 2024-05-31 14840959 core:Non-currentFinancialInstruments 2025-05-31 14840959 core:Non-currentFinancialInstruments 2024-05-31 14840959 core:ShareCapital 2025-05-31 14840959 core:ShareCapital 2024-05-31 14840959 core:RetainedEarningsAccumulatedLosses 2025-05-31 14840959 core:RetainedEarningsAccumulatedLosses 2024-05-31 14840959 bus:Director1 2024-06-01 2025-05-31 14840959 2023-06-01 2024-05-31 14840959 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14840959 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14840959 bus:FRS102 2024-06-01 2025-05-31 14840959 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14840959 bus:Director2 2024-06-01 2025-05-31 14840959 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP