REGISTERED NUMBER: 08002714 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

MAX-EL CONTROLS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W P Smith

G Maxfield

SECRETARY:

G J Maxfield

REGISTERED OFFICE:

88 Blackburn Business Centre

Blackburn Road

Sheffield

South Yorkshire

S61 2DR

REGISTERED NUMBER:

08002714 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Intangible assets

4

-

2,200

Tangible assets

5

-

56,914

-

59,114

CURRENT ASSETS

Debtors

6

38,917

135,490

Cash at bank

70,474

125,588

109,391

261,078

CREDITORS

Amounts falling due within one year

7

60,847

31,910

NET CURRENT ASSETS

48,544

229,168

TOTAL ASSETS LESS CURRENT LIABILITIES

48,544

288,282

PROVISIONS FOR LIABILITIES

-

16,061

NET ASSETS

48,544

272,221

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

48,442

272,119

48,544

272,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

G Maxfield - Director

W P Smith - Director

1.	STATUTORY INFORMATION

Max-El Controls Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

22,000

Disposals

(22,000

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

19,800

Eliminated on disposal

(19,800

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

2,200

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

1,417

1,301

99,900

2,579

105,197

Additions

-

-

24,994

-

24,994

Disposals

(1,417

)

(1,301

)

(124,894

)

(2,579

)

(130,191

)

At 31 March 2026

-

-

-

-

-

DEPRECIATION

At 1 April 2025

1,069

1,214

43,529

2,471

48,283

Eliminated on disposal

(1,069

)

(1,214

)

(43,529

)

(2,471

)

(48,283

)

At 31 March 2026

-

-

-

-

-

NET BOOK VALUE

At 31 March 2026

-

-

-

-

-

At 31 March 2025

348

87

56,371

108

56,914

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

23,368

Other debtors

38,917

112,122

38,917

135,490

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

19,303

Taxation and social security

57,641

124

Other creditors

3,206

12,483

60,847

31,910

8.	RELATED PARTY DISCLOSURES

At the year end the Related Party outstanding balances (amounts owed to)/amounts owed from were as follows:

31.03.2026 31.03.2025

Max-el Properties Limited 0.00 106,688.70