Maximum Animal Health Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04577759

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,982		7,860

			5,982		7,860
CURRENT ASSETS
Stocks	5	7,000		7,500
Debtors	6	157,183		67,044
Cash at bank and in hand		15,728		33,682

		179,911		108,226
Creditors: Amounts Falling Due Within One Year	7	(86,423 )		(73,829 )

NET CURRENT ASSETS (LIABILITIES)			93,488		34,397

TOTAL ASSETS LESS CURRENT LIABILITIES			99,470		42,257

Creditors: Amounts Falling Due After More Than One Year	8		(12,989 )		(22,969 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,555 )		(1,965 )

NET ASSETS			84,926		17,323

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			84,925		17,322

SHAREHOLDERS' FUNDS			84,926		17,323

Page 1

Page 2

Maximum Animal Health Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Samantha Banham

Director

05/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Maximum Animal Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04577759 . The registered office is 2 Green Road, Haverhill, Suffolk, CB9 0PR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Maximum Animal Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2
Sales, marketing and distribution	2	2

	4	4

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	6,405	13,071	19,476
Additions	-	118	118

As at 30 November 2025	6,405	13,189	19,594

Depreciation
As at 1 December 2024	5,455	6,161	11,616
Provided during the period	238	1,758	1,996

As at 30 November 2025	5,693	7,919	13,612

Net Book Value
As at 30 November 2025	712	5,270	5,982

As at 1 December 2024	950	6,910	7,860

5. Stocks

	2025	2024
	£	£
Materials	7,000	7,500

Page 4

Page 5

Maximum Animal Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,060	2,586
Inter company loan	20,400	3,051
William Maxwell Loan	7,254	6,953
Loan to Suzanne McGowan	180	180
Staff Loan	1,150	610
Corporation tax recoverable assets	31,241	12,457
VAT	2,333	4,297
Director's loan account	92,565	36,910

	157,183	67,044

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,321	1,498
Bank loans and overdrafts	8,886	9,342
Corporation tax	70,959	58,972
Other taxes and social security	844	549
Accruals and deferred income	4,413	3,468

	86,423	73,829

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	12,989	22,969

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

A loan of £7,254 is included in Note 6 Debtors. This is a personal loan to a family member. Interest is being charged at 3.75%.

Note 6 Debtors also includes the director's loan of £92,565. Interest is being charged at 3.75%.

Page 5