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Company Registration No. 08139082 (England and Wales)
Maple Building Services (Essex) Ltd Unaudited accounts for the year ended 31 August 2024
Maple Building Services (Essex) Ltd Unaudited accounts Contents
Page
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Maple Building Services (Essex) Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
92 
1,201 
Current assets
Debtors
2,929 
6,507 
Cash at bank and in hand
8,193 
6,385 
11,122 
12,892 
Creditors: amounts falling due within one year
(10,540)
(12,590)
Net current assets
582 
302 
Total assets less current liabilities
674 
1,503 
Creditors: amounts falling due after more than one year
- 
(1,195)
Provisions for liabilities
Deferred tax
(25)
(240)
Net assets
649 
68 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
648 
67 
Shareholders' funds
649 
68 
For the year ending 31 August 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 April 2025 and were signed on its behalf by
Mark A Ware Director Company Registration No. 08139082
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Maple Building Services (Essex) Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Maple Building Services (Essex) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08139082. The registered office is Suite V5 NM Business Suites, Abacus House, Station Yard Needham Market, Suffolk, IP6 8AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Maple Building Services (Essex) Ltd Notes to the Accounts for the year ended 31 August 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 September 2023
17,470 
At 31 August 2024
17,470 
Depreciation
At 1 September 2023
16,269 
Charge for the year
1,109 
At 31 August 2024
17,378 
Net book value
At 31 August 2024
92 
At 31 August 2023
1,201 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,929 
2,189 
Accrued income and prepayments
- 
2,651 
Other debtors
- 
1,667 
2,929 
6,507 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,195 
2,718 
Trade creditors
96 
3,097 
Taxes and social security
3,496 
4,000 
Other creditors
2,504 
637 
Loans from directors
2,424 
153 
Accruals
825 
1,985 
10,540 
12,590 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
1,195 
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Maple Building Services (Essex) Ltd Notes to the Accounts for the year ended 31 August 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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