MAURICE ANTHONY LIMITED - Filleted accounts

Registered number

01298156

MAURICE ANTHONY LIMITED

Filleted Accounts

31 July 2025

MAURICE ANTHONY LIMITED
Registered number:		01298156
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1,200,000			1,200,000
Tangible assets	4		62,202			24,003
			1,262,202			1,224,003

Current assets
Stocks		54,762			53,196
Debtors	5	169			(25,201)
Cash at bank and in hand		109,873			85,805
		164,804			113,800

Creditors: amounts falling due within one year	6	(199,770)			(163,697)

Net current liabilities			(34,966)			(49,897)

Total assets less current liabilities			1,227,236			1,174,106

Creditors: amounts falling due after more than one year	7		(468,797)			(463,916)



Net assets			758,439			710,190

Capital and reserves
Called up share capital			100			100
Profit and loss account			758,339			710,090

Shareholders' funds			758,439			710,190

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mrs B Patel
Director
Approved by the board on 29 April 2026

MAURICE ANTHONY LIMITED
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		5


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 August 2024					1,200,000
	At 31 July 2025					1,200,000

	Amortisation
	At 31 July 2025					-

	Net book value
	At 31 July 2025					1,200,000
	At 31 July 2024					1,200,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	42,242		31,100		73,342
	At 31 July 2025	42,242		84,580		126,822

	Depreciation
	At 1 August 2024	28,079		21,260		49,339
	Charge for the year	2,125		13,156		15,281
	At 31 July 2025	30,204		34,416		64,620

	Net book value
	At 31 July 2025	12,038		50,164		62,202
	At 31 July 2024	14,163		9,840		24,003


5	Debtors			2025		2024
£					£

	Trade debtors			(29,220)		(47,350)
	Other debtors			29,389		22,149
				169		(25,201)


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			5,626		5,314
	Obligations under finance lease and hire purchase contracts			66,758		22,806
	Trade creditors			118,401		128,651
	Taxation and social security costs			3,334		1,273
	Other creditors			5,651		5,653
				199,770		163,697


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			9,977		20,000
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			459,693		444,832
	Other creditors			(873)		(916)
				468,797		463,916


8	Other information

	MAURICE ANTHONY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	1st Floor, Merritt House
	Hill Avenue
	Amersham
	Buckinghamshire
	HP6 5BQ