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Company registration number: 08978739
Maple Health Group Ltd
Unaudited filleted financial statements
30 April 2023
Maple Health Group Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Maple Health Group Ltd
Directors and other information
Director P J Day
Company number 08978739
Registered office 392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
Accountant Hailwood & Co.
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
Maple Health Group Ltd
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of Maple Health Group Ltd
Year ended 30 April 2023
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2023 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
6 October 2023
Maple Health Group Ltd
Statement of financial position
30 April 2023
2023 2022
Note £ £ £ £
Fixed assets
Intangible assets 5 1 1
_______ _______
1 1
Current assets
Debtors 6 3,404 2,695
Cash at bank and in hand 761 6,402
_______ _______
4,165 9,097
Creditors: amounts falling due
within one year 7 ( 16,431) ( 13,455)
_______ _______
Net current liabilities ( 12,266) ( 4,358)
_______ _______
Total assets less current liabilities ( 12,265) ( 4,357)
Creditors: amounts falling due
after more than one year 8 - ( 5,722)
_______ _______
Net liabilities ( 12,265) ( 10,079)
_______ _______
Capital and reserves
Called up share capital 1 1
Profit and loss account ( 12,266) ( 10,080)
_______ _______
Shareholder deficit ( 12,265) ( 10,079)
_______ _______
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 October 2023 , and are signed on behalf of the board by:
P J Day
Director
Company registration number: 08978739
Maple Health Group Ltd
Notes to the financial statements
Year ended 30 April 2023
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 392-394 Hoylake Road, Moreton, Wirral, CH46 6DF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - 7 years straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Intangible assets
Goodwill Total
£ £
Cost
At 1 May 2022 and 30 April 2023 10,401 10,401
_______ _______
Amortisation
At 1 May 2022 and 30 April 2023 10,400 10,400
_______ _______
Carrying amount
At 30 April 2023 1 1
_______ _______
At 30 April 2022 1 1
_______ _______
6. Debtors
2023 2022
£ £
Trade debtors 774 648
Other debtors 2,630 2,047
_______ _______
3,404 2,695
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 5,702 6,866
Trade creditors 14 -
Corporation tax - 597
Social security and other taxes 10,405 5,710
Other creditors 310 282
_______ _______
16,431 13,455
_______ _______
8. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts - 5,722
_______ _______
9. Controlling party
The company is controlled by the director whose name is shown on the directors report.
10. Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.