REGISTERED NUMBER: 10746909 (England and Wales)

MAXIM BUILDING LTD

Unaudited Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Jucan

REGISTERED OFFICE:

Nesher House

125a Slough Lane

London

NW9 8YD

BUSINESS ADDRESS:

212 Headstone Lane

Harrow

Middlesex

HA2 6LY

REGISTERED NUMBER:

10746909 (England and Wales)

ACCOUNTANTS:

AVI Group Accountants Ltd

Office 9

Dalton House

60 Windsor Avenue

London

SW19 2RR

FIXED ASSETS

Tangible assets

4

43,164

187,773

CURRENT ASSETS

Debtors

5

13,592

22,718

Cash at bank

281,075

408,331

294,667

431,049

CREDITORS

Amounts falling due within one year

6

333,597

369,636

NET CURRENT (LIABILITIES)/ASSETS

(38,930

)

61,413

TOTAL ASSETS LESS CURRENT LIABILITIES

4,234

249,186

CREDITORS

Amounts falling due after more than one year

7

13,369

34,987

NET (LIABILITIES)/ASSETS

(9,135

)

214,199

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(9,235

)

214,099

SHAREHOLDERS' FUNDS

10

(9,135

)

214,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 January 2026 and were signed by:

M Jucan - Director

1.	STATUTORY INFORMATION

Maxim Building Ltd 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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

135,000

130,568

265,568

Additions

-

20,000

20,000

Disposals

(135,000

)

(43,105

)

(178,105

)

At 30 April 2025

-

107,463

107,463

DEPRECIATION

At 1 May 2024

-

77,795

77,795

Charge for year

-

7,721

7,721

Eliminated on disposal

-

(21,217

)

(21,217

)

At 30 April 2025

-

64,299

64,299

NET BOOK VALUE

At 30 April 2025

-

43,164

43,164

At 30 April 2024

135,000

52,773

187,773

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

7,500

17,500

VAT

6,092

5,218

13,592

22,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed to associates

15,652

25,577

Tax

66,988

66,988

Social security and other taxes

243,744

145,729

Other creditors

-

5,500

Directors' current accounts

6,278

125,443

Accrued expenses

935

399

333,597

369,636

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans more 5 yr by instal

13,369

22,500

Hire purchase contracts

-

12,487

13,369

34,987

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

13,369

22,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

1.00

100

100

9.

RESERVES

Retained

earnings

£

At 1 May 2024

214,099

Deficit for the year

(222,834

)

Dividends

(500

)

At 30 April 2025

(9,235

)

10.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

30.4.25

30.4.24

£

£

(Loss)/profit for the financial year

(222,834

)

1,520

Dividends

(500

)

(1,000

)

(223,334

)

520

Opening shareholders fund

-

213,679

share capital

Net (reduction)/addition to shareholders' funds

(223,334

)

214,199

Opening shareholders' funds

214,199

-

Closing shareholders' funds

(9,135

)

214,199