Maple York Care Group Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 06601898

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,409		-

			1,409		-
CURRENT ASSETS
Debtors	5	2,099,899		1,836,139
Cash at bank and in hand		9,485		59,474

		2,109,384		1,895,613
Creditors: Amounts Falling Due Within One Year	6	(1,086,987 )		(1,087,657 )

NET CURRENT ASSETS (LIABILITIES)			1,022,397		807,956

TOTAL ASSETS LESS CURRENT LIABILITIES			1,023,806		807,956

NET ASSETS			1,023,806		807,956

CAPITAL AND RESERVES
Called up share capital	7		32,001		32,001
Profit and Loss Account			991,805		775,955

SHAREHOLDERS' FUNDS			1,023,806		807,956

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

Mr Paul Hearn

Director

30/09/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Maple York Care Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06601898 . The registered office is The Tax Partnership, 2 Cheapside, Derby, DE1 1BR.

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:

Motor Vehicles	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2023: 8)

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Maple York Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	4,935	-	4,935
Additions	-	1,880	1,880

As at 31 December 2024	4,935	1,880	6,815

Depreciation
As at 1 January 2024	4,935	-	4,935
Provided during the period	-	471	471

As at 31 December 2024	4,935	471	5,406

Net Book Value
As at 31 December 2024	-	1,409	1,409

As at 1 January 2024	-	-	-

5. Debtors

	2024	2023
	£	£
Due within one year
Amounts owed by participating interests	2,094,327	1,836,139
Other debtors	5,572	-

	2,099,899	1,836,139

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	843	14,182
Amounts owed to participating interests	714,056	750,865
Other creditors	21,946	15,803
Taxation and social security	350,142	306,807

	1,086,987	1,087,657

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	32,001	32,001

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Maple York Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Related Party Transactions

Summary of transcations with other related parties

Loans were made to and from related companies under common control.

The loans are interest free and repayable on demand.

Loans to Related parties

	2024	2023
	£	£
At start of period	1,836,139	638,957
Advanced	1,485,640	1,199,041
Repaid	(1,323,152)	(1,860)
At end of period	1,998,627	1,836,139

Loans from related parties

	2024	2023
	£	£
At start of period	750,865	882,375
Advanced	43,000	-
Repaid	(79,809)	(131,510)
At end of period	714,056	750,865

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