Maia Ventures Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07362598

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		260		572
Tangible Assets	5		592,614		714,999

			592,874		715,571
CURRENT ASSETS
Stocks	6	4,335		4,335
Debtors	7	171,370		108,935
Investments	8	99		95
Cash at bank and in hand		6,968		33,336

		182,772		146,701
Creditors: Amounts Falling Due Within One Year	9	(796,093 )		(2,455,576 )

NET CURRENT ASSETS (LIABILITIES)			(613,321 )		(2,308,875 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(20,447 )		(1,593,304 )

NET LIABILITIES			(20,447 )		(1,593,304 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(20,547 )		(1,593,404 )

SHAREHOLDERS' FUNDS			(20,447)		(1,593,304)

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Maia Ventures Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Barr

Director

20 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Maia Ventures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07362598 . The registered office is Ashford House Grenadier Road, Exeter Business Park, Exeter, Devon, EX1 3LH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are patents and licences. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	straight line over 10 - 15 years
Fixtures & Fittings	straight line over 3.5 years

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Maia Ventures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 April 2025	3,118

As at 31 March 2026	3,118

Amortisation
As at 1 April 2025	2,546
Provided during the period	312

As at 31 March 2026	2,858

Net Book Value
As at 31 March 2026	260

As at 1 April 2025	572

5. Tangible Assets

	Plant & Machinery
	£
Cost or Valuation
As at 1 April 2025	1,626,248
Additions	3,438
Disposals	(9,940 )
Revaluation	1,911

As at 31 March 2026	1,621,657

Depreciation
As at 1 April 2025	911,249
Provided during the period	121,936
Disposals	(4,142 )

As at 31 March 2026	1,029,043

Net Book Value
As at 31 March 2026	592,614

As at 1 April 2025	714,999

6. Stocks

	2026	2025
	£	£
Stock	4,335	4,335

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Maia Ventures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	3,086
Other debtors	17,780	17,783
Other taxes and social security	695	480
Amounts owed by group undertakings	152,895	87,586

	171,370	108,935

8. Current Asset Investments

	2026	2025
	£	£
Listed investments	99	95

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,777	1,868
Other creditors	2,135	2,138
Director's loan account	107,263	791,263
Amounts owed to group undertakings	683,918	1,660,307

	796,093	2,455,576

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

Shown within other operating income is an intercompany loan write off amounting to £1,800,000 in connection to a loan with A N Barr Industries Limited. A N Barr Industries Limited is the holding company of Maia Ventures Limited.

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