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REGISTERED NUMBER: 08928672 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

MAPLE CONSTRUCTION & DESIGN LIMITED

MAPLE CONSTRUCTION & DESIGN LIMITED (REGISTERED NUMBER: 08928672)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MAPLE CONSTRUCTION & DESIGN LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTOR: D M Knight





REGISTERED OFFICE: 78 Shirehampton Road
Stoke Bishop
Bristol
BS9 2DR





REGISTERED NUMBER: 08928672 (England and Wales)





ACCOUNTANT: Grahame J Harbour Limited
1 Windrush Road
Keynsham
Bristol
Avon
BS31 1QL

MAPLE CONSTRUCTION & DESIGN LIMITED (REGISTERED NUMBER: 08928672)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 20,000
Tangible assets 5 59,018 82,273
59,018 102,273

CURRENT ASSETS
Stocks 98,983 116,775
Debtors 6 154,625 150,087
Cash at bank 7,782 45,779
261,390 312,641
CREDITORS
Amounts falling due within one year 7 291,576 373,844
NET CURRENT LIABILITIES (30,186 ) (61,203 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,832

41,070

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28,732 40,970
SHAREHOLDERS' FUNDS 28,832 41,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 January 2025 and were signed by:




D M Knight - Director


MAPLE CONSTRUCTION & DESIGN LIMITED (REGISTERED NUMBER: 08928672)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Maple Construction & Design 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

MAPLE CONSTRUCTION & DESIGN LIMITED (REGISTERED NUMBER: 08928672)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 200,000
AMORTISATION
At 1 May 2023 180,000
Charge for year 20,000
At 30 April 2024 200,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 20,000

5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 196,665 19,278 215,943
Additions 14,195 - 14,195
Disposals (30,695 ) - (30,695 )
At 30 April 2024 180,165 19,278 199,443
DEPRECIATION
At 1 May 2023 118,985 14,685 133,670
Charge for year 18,654 1,531 20,185
Eliminated on disposal (13,430 ) - (13,430 )
At 30 April 2024 124,209 16,216 140,425
NET BOOK VALUE
At 30 April 2024 55,956 3,062 59,018
At 30 April 2023 77,680 4,593 82,273

MAPLE CONSTRUCTION & DESIGN LIMITED (REGISTERED NUMBER: 08928672)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 92,814 85,326
Tax 10,122 10,122
Deferred tax asset 42,669 45,680
Prepayments 9,020 8,959
154,625 150,087

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 105,456 180,262
Social security and other taxes 7,457 7,941
VAT 23,844 45,714
Directors' current accounts 135,372 130,941
Accrued expenses 19,447 8,986
291,576 373,844

8. ULTIMATE CONTROLLING PARTY

The controlling party is D M Knight.

The ultimate controlling party is D M Knight.