REGISTERED NUMBER: 03338159 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Mauriac Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W N Francis

Miss L E Francis

REGISTERED OFFICE:

The Hollies

Horton

Gower

Swansea

West Glamorgan

SA3 1LQ

REGISTERED NUMBER:

03338159 (England and Wales)

ACCOUNTANTS:

DGL Accountancy Services Limited

Chartered Certified Accountants

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

FIXED ASSETS

Tangible assets

4

605,548

600,064

CURRENT ASSETS

Debtors

5

21,987

17,183

Cash at bank

114,622

134,447

136,609

151,630

CREDITORS

Amounts falling due within one year

6

12,811

13,423

NET CURRENT ASSETS

123,798

138,207

TOTAL ASSETS LESS CURRENT LIABILITIES

729,346

738,271

PROVISIONS FOR LIABILITIES

7

1,045

-

NET ASSETS

728,301

738,271

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

374,291

374,291

Retained earnings

8

353,910

363,880

SHAREHOLDERS' FUNDS

728,301

738,271

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 9 October 2026 and were signed on its behalf by:

W N Francis - Director

1.	STATUTORY INFORMATION

Mauriac 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 rents received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Fixtures and fittings

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 April 2025

600,000

6,467

-

606,467

Additions

-

-

5,500

5,500

At 31 March 2026

600,000

6,467

5,500

611,967

DEPRECIATION

At 1 April 2025

-

6,403

-

6,403

Charge for year

-

16

-

16

At 31 March 2026

-

6,419

-

6,419

NET BOOK VALUE

At 31 March 2026

600,000

48

5,500

605,548

At 31 March 2025

600,000

64

-

600,064

Freehold properties were valued on an open market basis on 16 November 2020 by Astleys, Chartered Surveyors.

If freehold properties had not been revalued they would have been included on the historical basis at a cost of £225,709.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by related undertakings

21,987

17,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

7,408

8,638

Other creditors

5,403

4,785

12,811

13,423

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

1,045

-

Deferred

tax

£

Charge to Income Statement during year

1,045

Balance at 31 March 2026

1,045

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2025

363,880

374,291

738,171

Profit for the year

36,030

36,030

Dividends

(46,000

)

(46,000

)

At 31 March 2026

353,910

374,291

728,201

9.	ULTIMATE CONTROLLING PARTY

The controlling party is W N Francis.