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Company Registration No. 15423638 (England and Wales)
Maia Homes Ltd Unaudited accounts for the year ended 31 January 2026
Maia Homes Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Maia Homes Ltd Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
230,000
220,000
Current assets
Debtors
5
8,400
-
Cash at bank and in hand
7,147
7,340
15,547
7,340
Creditors: amounts falling due within one year
6
3,501
10,001
Net current assets
19,048
17,341
Total assets less current liabilities
249,048
237,341
Creditors: amounts falling due after more than one year
7
(250,000)
(250,000)
Provisions for liabilities
Deferred tax
(1,900)
-
Net liabilities
(2,852)
(12,659)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(2,853)
(12,660)
Shareholders' funds
(2,852)
(12,659)
For the year ending 31 January 2026 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2026 and were signed on its behalf by
MAIA KHIMSHIASHVILI-KORSHIA Director Company Registration No. 15423638
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Maia Homes Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Maia Homes Ltd is a private company, limited by shares, registered in England and Wales, registration number 15423638.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 18 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At valuation
At 1 February 2025
220,000
Revaluations
10,000
At 31 January 2026
230,000
Depreciation
At 31 January 2026
-
Net book value
At 31 January 2026
230,000
At 31 January 2025
220,000
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
8,400
-
- 4 -
Maia Homes Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Loans from directors
(4,001)
(10,001)
Accruals
500
-
(3,501)
(10,001)
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Trade creditors
250,000
250,000
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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