Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04702888 Trevor Sawyer Adrian Sawyer Trevor Sawyer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04702888 2023-03-31 04702888 2024-03-31 04702888 2023-04-01 2024-03-31 04702888 frs-core:CurrentFinancialInstruments 2024-03-31 04702888 frs-core:Non-currentFinancialInstruments 2024-03-31 04702888 frs-core:FurnitureFittings 2024-03-31 04702888 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04702888 frs-core:FurnitureFittings 2023-03-31 04702888 frs-core:MotorVehicles 2024-03-31 04702888 frs-core:MotorVehicles 2023-04-01 2024-03-31 04702888 frs-core:MotorVehicles 2023-03-31 04702888 frs-core:PlantMachinery 2024-03-31 04702888 frs-core:PlantMachinery 2023-04-01 2024-03-31 04702888 frs-core:PlantMachinery 2023-03-31 04702888 frs-core:ShareCapital 2024-03-31 04702888 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04702888 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04702888 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04702888 frs-bus:SmallEntities 2023-04-01 2024-03-31 04702888 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04702888 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04702888 frs-bus:Director1 2023-04-01 2024-03-31 04702888 frs-bus:Director2 2023-04-01 2024-03-31 04702888 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04702888 frs-countries:EnglandWales 2023-04-01 2024-03-31 04702888 2022-03-31 04702888 2023-03-31 04702888 2022-04-01 2023-03-31 04702888 frs-core:CurrentFinancialInstruments 2023-03-31 04702888 frs-core:Non-currentFinancialInstruments 2023-03-31 04702888 frs-core:ShareCapital 2023-03-31 04702888 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04702888
Maplebrooke Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04702888
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 319,092 419,079
319,092 419,079
CURRENT ASSETS
Stocks 5 104,473 35,708
Debtors 6 2,248,828 1,664,088
Cash at bank and in hand 2,686,156 1,667,212
5,039,457 3,367,008
Creditors: Amounts Falling Due Within One Year 7 (1,976,391 ) (1,677,640 )
NET CURRENT ASSETS (LIABILITIES) 3,063,066 1,689,368
TOTAL ASSETS LESS CURRENT LIABILITIES 3,382,158 2,108,447
Creditors: Amounts Falling Due After More Than One Year 8 (39,884 ) (210,184 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (72,200 ) (88,700 )
NET ASSETS 3,270,074 1,809,563
CAPITAL AND RESERVES
Called up share capital 500 500
Profit and Loss Account 3,269,574 1,809,063
SHAREHOLDERS' FUNDS 3,270,074 1,809,563
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Adrian Sawyer
Director
6 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Maplebrooke Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04702888 . The registered office is Proctor Way, Luton, Bedfordshire, LU2 9PE.
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. 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.
2.3. 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 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
2.4. 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.
2.5. 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 statement of financial position date.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 18)
21 18
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 249,281 411,304 31,342 691,927
Additions 17,697 32,795 7,277 57,769
Disposals (39,559 ) (207,744 ) (16,647 ) (263,950 )
As at 31 March 2024 227,419 236,355 21,972 485,746
Depreciation
As at 1 April 2023 76,683 171,795 24,370 272,848
Provided during the period 51,695 50,907 4,948 107,550
Disposals (39,558 ) (157,540 ) (16,646 ) (213,744 )
As at 31 March 2024 88,820 65,162 12,672 166,654
Net Book Value
As at 31 March 2024 138,599 171,193 9,300 319,092
As at 1 April 2023 172,598 239,509 6,972 419,079
5. Stocks
2024 2023
£ £
Stock 104,473 35,708
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 493,587 179,177
Prepayments and accrued income 282,274 204,998
Other debtors 1,472,967 1,279,913
2,248,828 1,664,088
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 717,427 630,285
Bank loans and overdrafts 157,785 132,605
Other taxes and social security 1,056,131 84,703
Other creditors 35,698 145,348
Accruals and deferred income 9,350 684,699
1,976,391 1,677,640
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 39,884 210,184
Page 4