Max Pressure Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04519891

MAX PRESSURE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

MAX PRESSURE LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		–		283

CURRENT ASSETS

Debtors	6	1,229	9,802
Cash at bank and in hand		2,742	5,058
		--------	---------
		3,971	14,860

CREDITORS: amounts falling due within one year	7	1,420		1,368
		--------		---------
NET CURRENT ASSETS			2,551		13,492
			--------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,551		13,775
			--------		---------
NET ASSETS			2,551		13,775
			--------		---------

CAPITAL AND RESERVES

Called up share capital	8	100	100
Profit and loss account		2,451	13,675
		--------	---------
SHAREHOLDERS FUNDS		2,551	13,775
		--------	---------

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 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MAX PRESSURE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr WM Pearson
Director

Company registration number: 04519891

MAX PRESSURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 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 Sandy Fore Farm, Sandy Fore, Halifax, HX2 7TD, West Yorkshire.

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

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Fixtures and fittings	-	10% straight line
Computer Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. TANGIBLE ASSETS

	Fixtures and fittings	Computer Equipment	Total
	£	£	£
Cost
At 1 January 2025	345	1,417	1,762
Disposals	( 345)	( 1,417)	( 1,762)
	-----	--------	--------
At 31 December 2025	–	–	–
	-----	--------	--------
Depreciation
At 1 January 2025	344	1,135	1,479
Charge for the year	–	125	125
Disposals	( 344)	( 1,260)	( 1,604)
	-----	--------	--------
At 31 December 2025	–	–	–
	-----	--------	--------
Carrying amount
At 31 December 2025	–	–	–
	-----	--------	--------
At 31 December 2024	1	282	283
	-----	--------	--------

6. DEBTORS

	2025	2024
	£	£
Other debtors	1,229	9,802
	--------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,420	1,368
	--------	--------

8. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	-----	-----	-----	-----

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the directors had an overdrawn loan account the maximum outstanding during the year was £8,573, the balance of the loan account at 31 December 2025 was £7,085 and was paid off on that date.