REGISTERED NUMBER: 03061621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Maximum Climate Control Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Tilbury

Mrs E L Tilbury

SECRETARY:

Mrs E L Tilbury

REGISTERED OFFICE:

Unit 1 Falcon Court

Parklands Business Park

Forest Road

Denmead

Hampshire

PO7 6BZ

REGISTERED NUMBER:

03061621 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Tangible assets

4

79,316

97,735

CURRENT ASSETS

Stocks

20,401

24,000

Debtors

5

485,600

315,490

Investments

6

1,072

1,072

Cash at bank

65,558

99,573

572,631

440,135

CREDITORS

Amounts falling due within one year

7

596,396

437,896

NET CURRENT (LIABILITIES)/ASSETS

(23,765

)

2,239

TOTAL ASSETS LESS CURRENT LIABILITIES

55,551

99,974

CREDITORS

Amounts falling due after more than one year

8

(26,609

)

(21,149

)

PROVISIONS FOR LIABILITIES

(19,829

)

(24,434

)

NET ASSETS

9,113

54,391

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9,111

54,389

SHAREHOLDERS' FUNDS

9,113

54,391

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 9 July 2026 and were signed on its behalf by:

D J Tilbury - Director

Mrs E L Tilbury - Director

1.	STATUTORY INFORMATION

Maximum Climate Control 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

272,366

Additions

31,589

Disposals

(74,501

)

At 31 October 2025

229,454

DEPRECIATION

At 1 November 2024

174,631

Charge for year

26,438

Eliminated on disposal

(50,931

)

At 31 October 2025

150,138

NET BOOK VALUE

At 31 October 2025

79,316

At 31 October 2024

97,735

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 November 2024

98,740

Additions

31,589

Transfer to ownership

(58,008

)

At 31 October 2025

72,321

DEPRECIATION

At 1 November 2024

46,268

Charge for year

14,898

Transfer to ownership

(33,538

)

At 31 October 2025

27,628

NET BOOK VALUE

At 31 October 2025

44,693

At 31 October 2024

52,472

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

423,359

277,042

Other debtors

62,241

38,448

485,600

315,490

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

1,072

1,072

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,523

10,778

Trade creditors

338,556

254,136

Amounts owed to group undertakings

154,926

-

Taxation and social security

34,438

90,343

Other creditors

41,953

82,639

596,396

437,896

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,609

21,149