Company registration number 06297169 (England and Wales)
MAPLE HEALTH UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
92 Station Road
Clacton on Sea
Essex
CO15 1SG
MAPLE HEALTH UK LIMITED
CONTENTS
Page
Company information
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
MAPLE HEALTH UK LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mrs U Sheth
Mr J U Sheth
Mrs D Oza
Mr P Oza
Mrs A Walters
Mr K Walters
Company number
06297169
Registered office
279 Straight Road
Colchester
Essex
CO3 9EQ
Accountants
TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG
MAPLE HEALTH UK LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MAPLE HEALTH UK LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Maple Health UK Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Maple Health UK Limited, as a body, in accordance with the terms of our engagement letter dated 3 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Maple Health UK Limited and state those matters that we have agreed to state to the b oard of d irectors of Maple Health UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Maple Health UK Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Maple Health UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Maple Health UK Limited. You consider that Maple Health UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Maple Health UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

TC Group
5 November 2025
92 Station Road
Clacton on Sea
Essex
CO15 1SG
MAPLE HEALTH UK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,016,468
3,065,485
Current assets
Debtors
5
1,400
1,400
Cash at bank and in hand
200,165
301,409
201,565
302,809
Creditors: amounts falling due within one year
6
(863,138)
(989,215)
Net current liabilities
(661,573)
(686,406)
Total assets less current liabilities
2,354,895
2,379,079
Creditors: amounts falling due after more than one year
7
(255,358)
(241,738)
Provisions for liabilities
(24,398)
(38,303)
Net assets
2,075,139
2,099,038
Capital and reserves
Called up share capital
246
246
Share premium account
119,880
119,880
Profit and loss reserves
1,955,013
1,978,912
Total equity
2,075,139
2,099,038
MAPLE HEALTH UK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 4 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
Mrs D Oza
Director
Company Registration No. 06297169
MAPLE HEALTH UK LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 5 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

2
Accounting policies
Company information

Maple Health UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 279 Straight Road, Colchester, Essex, CO3 9EQ.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

2.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, stated net of discounts.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

MAPLE HEALTH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2
Accounting policies
(Continued)
- 6 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

MAPLE HEALTH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
2
Accounting policies
(Continued)
- 7 -
2.6
Defined contribution pension plans

The company operates a defined contribution scheme for the benefit of it's employees. Contributions payable are recognised in the profit and loss account when due.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
89
92
4
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
3,559,283
148,711
133,578
3,841,572
Additions
-
0
2,415
-
0
2,415
At 31 March 2025
3,559,283
151,126
133,578
3,843,987
Depreciation and impairment
At 1 April 2024
535,001
139,134
101,952
776,087
Depreciation charged in the year
40,582
2,948
7,902
51,432
At 31 March 2025
575,583
142,082
109,854
827,519
Carrying amount
At 31 March 2025
2,983,700
9,044
23,724
3,016,468
At 31 March 2024
3,024,282
9,577
31,626
3,065,485
Included within the cost of freehold property is land of £1,673,451 which is not depreciated.
MAPLE HEALTH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,400
1,400
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
123,542
39,233
Trade creditors
2,881
203,040
Taxation and social security
99,023
152,037
Other creditors
637,692
594,905
863,138
989,215
The bank loans are secured by way of a 1st legal charge on the freehold properties at 247 and 249 Berechurch Hall Road and their associated assets and a debenture. The bank also has a cross guarantee from Willow Health Limited secured on the freehold property within that company.
At the year end date the company owed £453,409 (2024: £425,884) to Willow Health Limited, both payable on demand. Both of these company's are controlled by Mrs Sheth and her family members.
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
235,408
Other creditors
255,358
6,330
255,358
241,738
The bank loans are secured by way of a 1st legal charge on the freehold properties at 247 and 249 Berechurch Hall Road and their associated assets and a debenture. The bank also has a cross guarantee from Willow Health Limited secured on the freehold property within that company.
The bank loans are repaid on a monthly basis and interest is charged at 8.24%.
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