REGISTERED NUMBER: 15100189 (England and Wales)

MAXIMUM EXHIBITIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M C Dias-Gunawardena

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

15100189 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

FIXED ASSETS

Tangible assets

4

75,757

15,119

CURRENT ASSETS

Stocks

3,413

2,861

Debtors

5

206,250

216,593

Cash at bank

208,906

218,716

418,569

438,170

CREDITORS

Amounts falling due within one year

6

291,591

357,608

NET CURRENT ASSETS

126,978

80,562

TOTAL ASSETS LESS CURRENT LIABILITIES

202,735

95,681

CREDITORS

Amounts falling due after more than one year

7

(25,246

)

-

PROVISIONS FOR LIABILITIES

-

(299

)

NET ASSETS

177,489

95,382

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

177,488

95,381

SHAREHOLDERS' FUNDS

177,489

95,382

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 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 7 August 2026 and were signed by:

Mr M C Dias-Gunawardena - Director

1.	STATUTORY INFORMATION

Maximum Exhibitions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Short leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

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 taxation

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.

Debtors and creditors receivable / payable within one year

Debtors and Creditors with no stated interest rate and receivable or payable within one year are recorded at the

transaction price . Any losses arising from impairment are recognised in the profit and loss account in the other

administrative expenses

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

15,746

320

-

1,446

17,512

Additions

-

2,124

72,748

3,058

77,930

At 31 March 2026

15,746

2,444

72,748

4,504

95,442

DEPRECIATION

At 1 April 2025

2,199

128

-

66

2,393

Charge for year

1,574

489

14,550

679

17,292

At 31 March 2026

3,773

617

14,550

745

19,685

NET BOOK VALUE

At 31 March 2026

11,973

1,827

58,198

3,759

75,757

At 31 March 2025

13,547

192

-

1,380

15,119

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

108,144

101,054

Other debtors

86,032

113,394

VAT

3,399

-

Deferred tax asset

27

-

Prepayments

8,648

2,145

206,250

216,593

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,860

-

Trade creditors

37,428

66,681

Tax

29,129

22,568

Social security and other taxes

115

14,764

VAT

-

9,551

Other creditors

190,815

209,921

Directors' current accounts

16,991

1,692

Accrued expenses

13,253

32,431

291,591

357,608

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

25,246

-

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Directors loan account In credit 2026 £16,991 ( 2025 £1,692)