REGISTERED NUMBER: 11433880 (England and Wales)

Maxwell's Cafe Limited

Unaudited Financial Statements

for the Period 1 October 2024 to 30 November 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D W H Morris

Mrs A L J Morris

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

11433880 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

Lloyds Bank Plc

79 High Street

Chesham

Buckinghamshire

HP5 1BT

FIXED ASSETS

Intangible assets

5

10,815

14,751

Tangible assets

6

28,900

30,717

39,715

45,468

CURRENT ASSETS

Stocks

495

1,120

Debtors

1,062

1,068

Cash at bank and in hand

2,474

15,227

4,031

17,415

CREDITORS

Amounts falling due within one year

48,042

75,482

NET CURRENT LIABILITIES

(44,011

)

(58,067

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,296

)

(12,599

)

CREDITORS

Amounts falling due after more than one year

383

17,977

NET LIABILITIES

(4,679

)

(30,576

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(4,779

)

(30,676

)

SHAREHOLDERS' FUNDS

(4,679

)

(30,576

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the period ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mrs A L J Morris - Director

1.	STATUTORY INFORMATION

Maxwell's Cafe 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared on the going concern basis based on the continued support of it's directors.

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 2018, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 15% 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 period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 November 2025

39,359

AMORTISATION

At 1 October 2024

24,608

Amortisation for period

3,936

At 30 November 2025

28,544

NET BOOK VALUE

At 30 November 2025

10,815

At 30 September 2024

14,751

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

78,130

Additions

3,237

At 30 November 2025

81,367

DEPRECIATION

At 1 October 2024

47,413

Charge for period

5,054

At 30 November 2025

52,467

NET BOOK VALUE

At 30 November 2025

28,900

At 30 September 2024

30,717

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

Totals

£

COST

At 1 October 2024

44,000

Transfer to ownership

(19,000

)

At 30 November 2025

25,000

DEPRECIATION

At 1 October 2024

28,030

Charge for period

1,361

Transfer to ownership

(12,103

)

At 30 November 2025

17,288

NET BOOK VALUE

At 30 November 2025

7,712

At 30 September 2024

15,970

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.9.24

£

£

Bank loans

-

9,892

Hire purchase contracts

10,139

23,776

10,139

33,668

The secured bank loan relates to a government backed bounce back loan.

The hire purchase is secured over specific assets to which they relate to.