IRIS Accounts Production v25.1.4.42 05732337 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh057323372024-03-31057323372025-03-31057323372024-04-012025-03-31057323372023-03-31057323372023-04-012024-03-31057323372024-03-3105732337ns15:EnglandWales2024-04-012025-03-3105732337ns14:PoundSterling2024-04-012025-03-3105732337ns10:Director12024-04-012025-03-3105732337ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3105732337ns10:SmallEntities2024-04-012025-03-3105732337ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3105732337ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3105732337ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3105732337ns10:FullAccounts2024-04-012025-03-310573233712024-04-012025-03-3105732337ns10:OrdinaryShareClass12024-04-012025-03-3105732337ns10:Director22024-04-012025-03-3105732337ns10:CompanySecretary12024-04-012025-03-3105732337ns10:RegisteredOffice2024-04-012025-03-3105732337ns5:CurrentFinancialInstruments2025-03-3105732337ns5:CurrentFinancialInstruments2024-03-3105732337ns5:Non-currentFinancialInstruments2025-03-3105732337ns5:Non-currentFinancialInstruments2024-03-3105732337ns5:ShareCapital2025-03-3105732337ns5:ShareCapital2024-03-3105732337ns5:RetainedEarningsAccumulatedLosses2025-03-3105732337ns5:RetainedEarningsAccumulatedLosses2024-03-3105732337ns5:NetGoodwill2024-04-012025-03-3105732337ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3105732337ns5:FurnitureFittings2024-04-012025-03-3105732337ns5:ComputerEquipment2024-04-012025-03-3105732337ns5:NetGoodwill2024-03-3105732337ns5:NetGoodwill2025-03-3105732337ns5:NetGoodwill2024-03-3105732337ns5:FurnitureFittings2024-03-3105732337ns5:ComputerEquipment2024-03-3105732337ns5:FurnitureFittings2025-03-3105732337ns5:ComputerEquipment2025-03-3105732337ns5:FurnitureFittings2024-03-3105732337ns5:ComputerEquipment2024-03-3105732337ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3105732337ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3105732337ns5:DeferredTaxation2024-03-3105732337ns5:DeferredTaxation2025-03-3105732337ns10:OrdinaryShareClass12025-03-31
REGISTERED NUMBER: 05732337 (England and Wales)


















MAPUA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






MAPUA LIMITED (REGISTERED NUMBER: 05732337)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MAPUA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: R S Fish Esq
Mrs D Fish





SECRETARY: Mrs D Fish





REGISTERED OFFICE: First Floor Suite
23 Trinity Square
LLANDUDNO
North Wales
LL30 2RH





REGISTERED NUMBER: 05732337 (England and Wales)





ACCOUNTANTS: Hawley and Company
Chartered Accountants & Chartered Tax Advisers
First Floor Suite
23 Trinity Square
LLANDUDNO
North Wales
LL30 2RH

MAPUA LIMITED (REGISTERED NUMBER: 05732337)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,917
Tangible assets 5 - 360
- 2,277

CURRENT ASSETS
Debtors 6 1,569 3,965
Cash at bank 17,834 10,578
19,403 14,543
CREDITORS
Amounts falling due within one year 7 6,661 5,845
NET CURRENT ASSETS 12,742 8,698
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,742

10,975

CREDITORS
Amounts falling due after more than one year 8 - (75 )

PROVISIONS FOR LIABILITIES 9 - (68 )
NET ASSETS 12,742 10,832

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 12,642 10,732
SHAREHOLDERS' FUNDS 12,742 10,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MAPUA LIMITED (REGISTERED NUMBER: 05732337)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 Board of Directors and authorised for issue on 6 June 2025 and were signed on its behalf by:





R S Fish Esq - Director


MAPUA LIMITED (REGISTERED NUMBER: 05732337)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Mapua 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.

Revenue recognition
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 2006, is being amortised evenly over its estimated useful life of twenty 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.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

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
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

Pension contributions paid on behalf of directors are charged against profits in the accounting period in which they are paid.

Trade and other debtors
Trade and other debtors are initially recognised at their transaction price, less impairment losses for bad and doubtful debts.

MAPUA LIMITED (REGISTERED NUMBER: 05732337)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of 3 months or less.

Trade and other creditors
Trade and other creditors are initially recognised at their transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 20,000
AMORTISATION
At 1 April 2024 18,083
Charge for year 1,917
At 31 March 2025 20,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 1,917

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 216 2,215 2,431
Disposals (216 ) (2,215 ) (2,431 )
At 31 March 2025 - - -
DEPRECIATION
At 1 April 2024 194 1,877 2,071
Eliminated on disposal (194 ) (1,877 ) (2,071 )
At 31 March 2025 - - -
NET BOOK VALUE
At 31 March 2025 - - -
At 31 March 2024 22 338 360

MAPUA LIMITED (REGISTERED NUMBER: 05732337)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,560 3,304
Other debtors 9 -
Prepayments - 661
1,569 3,965

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 5,745 5,083
Social security and other taxes - 4
Directors' current accounts 150 -
Accruals 766 758
6,661 5,845

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Directors' loan account - 75

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 68

Deferred
tax
£   
Balance at 1 April 2024 68
Accelerated capital allowances (68 )
Balance at 31 March 2025 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

11. TRANSACTIONS WITH DIRECTORS

The company rents premises, which are owned by the directors, at an annual cost of £2,000 (2024: £2,000).