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Registered number: 06984258
Maud & B Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors B Kristiansen
M S Dean
Company Number 06984258
Registered Office 26 Bladon Close
Mapperley
Nottingham
Nottinghamshire
NG3 5FY
Business 4 - 6 Eldon Chambers
Wheeler Gate
Nottingham
Nottinghamshire
NG1 2NS
Accountants S Shirtcliffe
26 Bladon Close
Mapperley
Nottingham
Nottinghamshire
NG3 5FY
Page 1
Page 2
Balance Sheet
Registered number: 06984258
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 353,682 362,363
353,682 362,363
CURRENT ASSETS
Debtors 5 6,891 27,991
Cash at bank and in hand 80,124 83,779
87,015 111,770
Creditors: Amounts Falling Due Within One Year 6 (59,128 ) (47,847 )
NET CURRENT ASSETS (LIABILITIES) 27,887 63,923
TOTAL ASSETS LESS CURRENT LIABILITIES 381,569 426,286
Creditors: Amounts Falling Due After More Than One Year 7 (166,849 ) (183,126 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,663 ) (1,787 )
NET ASSETS 213,057 241,373
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 212,957 241,273
SHAREHOLDERS' FUNDS 213,057 241,373
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
B Kristiansen
Director
11/12/2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Maud & B Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06984258 . The registered office is 26 Bladon Close, Mapperley, Nottingham, Nottinghamshire, NG3 5FY.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold - in accordance with the property
Leasehold - 5% on cost
Fixtures & Fittings - 25% on reducing balance
2.4. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 10)
11 10
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4. Tangible Assets
Land & Property
Freehold Leasehold Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 273,919 160,511 40,086 474,516
Additions - - 2,200 2,200
As at 31 August 2025 273,919 160,511 42,286 476,716
Depreciation
As at 1 September 2024 - 81,472 30,681 112,153
Provided during the period - 8,026 2,855 10,881
As at 31 August 2025 - 89,498 33,536 123,034
Net Book Value
As at 31 August 2025 273,919 71,013 8,750 353,682
As at 1 September 2024 273,919 79,039 9,405 362,363
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 6,791 5,749
Directors' loan accounts - 22,142
Called up share capital not paid 100 100
6,891 27,991
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 17,336 15,935
Corporation tax 2,871 5,400
Other taxes and social security 1,609 1,438
VAT 13,915 16,363
Other creditors 375 1,243
Accruals and deferred income 7,522 7,468
Directors' loan accounts 15,500 -
59,128 47,847
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 166,849 183,126
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8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 184,185 199,061
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 1,663 1,787
10. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Miss Bettina Kristiansen 22,142 - 22,142 - -
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
B Kristiansen 32,000 54,000
12. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 32,000 54,000
13. Ultimate Controlling Party
The company's ultimate controlling party is B Kristiansen by virtue of ownership of 100% of the issued share capital in the company.
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