REGISTERED NUMBER: 00389477 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2026

for

Maison A.E.L. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S E Purland

K E A Benson

SECRETARY:

Mrs S E Purland

REGISTERED OFFICE:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

REGISTERED NUMBER:

00389477 (England and Wales)

ACCOUNTANTS:

TC Bromhead Limited

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

FIXED ASSETS

Tangible assets

4

8,035

8,928

Investments

5

714,522

593,224

Investment property

6

2,237,500

740,823

2,960,057

1,342,975

CURRENT ASSETS

Stocks

327,639

899,085

Debtors

7

26,082

26,566

Cash at bank

975,280

318,512

1,329,001

1,244,163

CREDITORS

Amounts falling due within one year

8

120,913

50,339

NET CURRENT ASSETS

1,208,088

1,193,824

TOTAL ASSETS LESS CURRENT LIABILITIES

4,168,145

2,536,799

PROVISIONS FOR LIABILITIES

399,599

-

NET ASSETS

3,768,546

2,536,799

CAPITAL AND RESERVES

Called up share capital

11,000

11,000

Retained earnings

3,757,546

2,525,799

3,768,546

2,536,799

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 31 July 2026 and were signed on its behalf by:

Mrs S E Purland - Director

K E A Benson - Director

1.	STATUTORY INFORMATION

Maison A.E.L. 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the fair value of consideration receivable from the sale of properties in the ordinary course of the company's activities, net of value added tax.

Revenue from the sale of properties is recognised when control of the property has passed to the purchaser, which is normally the point of legal completion, and when the amount of revenue can be measured reliably and it is probable that the economic benefits associated with the transaction with flow to the company.

Where appropriate, costs directly attributable to the properties are sold are recognised in cost of sales in the same accounting period as the related revenue.

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 etc

-

10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

36,367

DEPRECIATION

At 1 April 2025

27,439

Charge for year

893

At 31 March 2026

28,332

NET BOOK VALUE

At 31 March 2026

8,035

At 31 March 2025

8,928

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

593,224

Additions

301,005

Disposals

(293,544

)

Revaluations

113,837

At 31 March 2026

714,522

NET BOOK VALUE

At 31 March 2026

714,522

At 31 March 2025

593,224

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2026

118,188

Cost

596,334

714,522

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

740,823

Revaluations

1,496,677

At 31 March 2026

2,237,500

NET BOOK VALUE

At 31 March 2026

2,237,500

At 31 March 2025

740,823

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

1,496,677

Cost

740,823

2,237,500

The property has been valued by the director on the basis of open market value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,390

4,000

Other debtors

21,692

22,566

26,082

26,566

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

68,860

39,092

Other creditors

52,053

11,247

120,913

50,339