Company No: 16276356 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025
		£
Fixed assets
Investment property	3	1,158,247
		1,158,247
Current assets
Debtors	4	32,010
Cash at bank and in hand	5	21,021
		53,031
Creditors: amounts falling due within one year	6	( 615,909)
Net current liabilities		(562,878)
Total assets less current liabilities		595,369
Creditors: amounts falling due after more than one year	7	( 607,667)
Net liabilities		( 12,298)
Capital and reserves
Called-up share capital	8	50
Profit and loss account		( 12,348 )
Total shareholders' deficit		( 12,298)

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Maurer Holdings Limited (registered number: 16276356) were approved and authorised for issue by the Board of Directors on 18 September 2026. They were signed on its behalf by:

M R Maurer Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Maurer Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 Nuffield Road Nuffield Industrial Estate, Poole, BH17 0RB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the rental of residential property.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 25.02.2025 to 31.12.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Investment property

	Investment property
	£
Cost
As at 25 February 2025	0
Additions	1,158,247
As at 31 December 2025	1,158,247

4. Debtors

	31.12.2025
	£
Deferred tax asset	2,896
Other debtors	29,114
	32,010

5. Cash and cash equivalents

	31.12.2025
	£
Cash at bank and in hand	21,021

6. Creditors: amounts falling due within one year

	31.12.2025
	£
Amounts owed to Group undertakings	606,688
Other creditors	9,221
	615,909

7. Creditors: amounts falling due after more than one year

	31.12.2025
	£
Bank loans (secured)	607,667

Bank loans are secured over the properties to which they relate.

8. Called-up share capital

	31.12.2025
	£
Allotted, called-up and fully-paid
50 Ordinary shares of £ 1.00 each	50