Maxine Robertson Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05925004

Maxine Robertson Management Limited

Filleted Unaudited Financial Statements

31 August 2026

Maxine Robertson Management Limited

Statement of Financial Position

31 August 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		872	2,131

Current assets

Debtors	6	21,687	43,886
Cash at bank and in hand		441,162	472,042
		---------	---------
		462,849	515,928

Creditors: amounts falling due within one year	7	40,602		35,659
		---------		---------
Net current assets			422,247	480,269
			---------	---------
Total assets less current liabilities			423,119	482,400
			---------	---------
Net assets			423,119	482,400
			---------	---------

Capital and reserves

Called up share capital	10	10
Profit and loss account	423,109	482,390
	---------	---------
Shareholders funds	423,119	482,400
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 August 2026 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Maxine Robertson Management Limited

Statement of Financial Position (continued)

31 August 2026

These financial statements were approved by the board of directors and authorised for issue on 23 October 2026 , and are signed on behalf of the board by:

Ms M A Robertson

Director

Company registration number: 05925004

Maxine Robertson Management Limited

Notes to the Financial Statements

Year ended 31 August 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 34 Greenfield Avenue, Surbiton, KT5 9HR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Client monies

Monies received on behalf of artists is banked into a separate client account from which payments are made to both the artists and the company as and when they fall due. Balances outstanding at the year end are included within "cash at bank" and "other creditors" on the balance sheet.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the commissions received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover is recognised at the date the commission or fee become receivable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
At 1 September 2025	15,871	4,312	20,183
Disposals	( 13,671)	–	( 13,671)
	--------	-------	--------
At 31 August 2026	2,200	4,312	6,512
	--------	-------	--------
Depreciation
At 1 September 2025	13,740	4,312	18,052
Charge for the year	1,259	–	1,259
Disposals	( 13,671)	–	( 13,671)
	--------	-------	--------
At 31 August 2026	1,328	4,312	5,640
	--------	-------	--------
Carrying amount
At 31 August 2026	872	–	872
	--------	-------	--------
At 31 August 2025	2,131	–	2,131
	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	16,431	39,023
Other debtors	5,256	4,863
	--------	--------
	21,687	43,886
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	934	1,955
Corporation tax	7,077	11,863
Social security and other taxes	150	3,106
Other creditors	32,441	18,735
	--------	--------
	40,602	35,659
	--------	--------