IRIS Accounts Production v25.4.0.155 06703657 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false false true false Ordinary A 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06703657 2024-10-31 06703657 2025-10-31 06703657 2024-11-01 2025-10-31 06703657 2023-10-31 06703657 2023-11-01 2024-10-31 06703657 2024-10-31 06703657 ns15:EnglandWales 2024-11-01 2025-10-31 06703657 ns14:PoundSterling 2024-11-01 2025-10-31 06703657 ns10:Director1 2024-11-01 2025-10-31 06703657 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06703657 ns10:SmallEntities 2024-11-01 2025-10-31 06703657 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06703657 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 06703657 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06703657 ns10:FullAccounts 2024-11-01 2025-10-31 06703657 1 2024-11-01 2025-10-31 06703657 ns10:OrdinaryShareClass2 2024-11-01 2025-10-31 06703657 ns10:Director2 2024-11-01 2025-10-31 06703657 ns10:Director3 2024-11-01 2025-10-31 06703657 ns10:CompanySecretary1 2024-11-01 2025-10-31 06703657 ns10:RegisteredOffice 2024-11-01 2025-10-31 06703657 ns5:CurrentFinancialInstruments 2025-10-31 06703657 ns5:CurrentFinancialInstruments 2024-10-31 06703657 ns5:Non-currentFinancialInstruments 2025-10-31 06703657 ns5:Non-currentFinancialInstruments 2024-10-31 06703657 ns5:ShareCapital 2025-10-31 06703657 ns5:ShareCapital 2024-10-31 06703657 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 06703657 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 06703657 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 06703657 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-11-01 2025-10-31 06703657 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-11-01 2025-10-31 06703657 ns5:LeaseholdImprovements 2024-11-01 2025-10-31 06703657 ns5:FurnitureFittings 2024-11-01 2025-10-31 06703657 ns5:MotorVehicles 2024-11-01 2025-10-31 06703657 ns5:ComputerEquipment 2024-11-01 2025-10-31 06703657 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-31 06703657 ns5:IntangibleAssetsOtherThanGoodwill 2025-10-31 06703657 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-31 06703657 ns5:LandBuildings 2024-10-31 06703657 ns5:PlantMachinery 2024-10-31 06703657 ns5:LandBuildings 2024-11-01 2025-10-31 06703657 ns5:PlantMachinery 2024-11-01 2025-10-31 06703657 ns5:LandBuildings 2025-10-31 06703657 ns5:PlantMachinery 2025-10-31 06703657 ns5:LandBuildings 2024-10-31 06703657 ns5:PlantMachinery 2024-10-31 06703657 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 06703657 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 06703657 ns5:WithinOneYear 2025-10-31 06703657 ns5:WithinOneYear 2024-10-31 06703657 ns5:BetweenOneFiveYears 2025-10-31 06703657 ns5:BetweenOneFiveYears 2024-10-31 06703657 ns5:MoreThanFiveYears 2025-10-31 06703657 ns5:MoreThanFiveYears 2024-10-31 06703657 ns5:AllPeriods 2025-10-31 06703657 ns5:AllPeriods 2024-10-31 06703657 ns5:Secured 2025-10-31 06703657 ns5:Secured 2024-10-31 06703657 ns10:OrdinaryShareClass2 2025-10-31 06703657 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 06703657 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31

REGISTERED NUMBER: 06703657 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST OCTOBER 2025 |

| FOR |

| MAPS TRADING LIMITED |

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MAPS TRADING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTORS: | P J Marston

| S M Dunk

| M Dunk

| SECRETARY: | P J Marston

| REGISTERED OFFICE: | 162-164 High Street

| Rayleigh

| Essex

| SS6 7BS

| REGISTERED NUMBER: | 06703657 (England and Wales)

| ACCOUNTANTS: | ESW Chartered Accountants

| 162-164 High Street

| Rayleigh

| Essex

| SS6 7BS

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

BALANCE SHEET

31ST OCTOBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 76,409 |  | 84,697 |  |

Tangible assets | 5 | 364,215 |  | 449,462 |  |

440,624 |  | 534,159 |  |

CURRENT ASSETS

Stocks | 692,250 |  | 576,374 |  |

Debtors | 6 | 285,869 |  | 302,424 |  |

Cash at bank and in hand | 162,288 |  | 181,126 |  |

1,140,407 |  | 1,059,924 |  |

CREDITORS

Amounts falling due within one year | 7 | (664,530 | ) | (605,594 | ) |

NET CURRENT ASSETS | 475,877 |  | 454,330 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 916,501 |  | 988,489 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (92,259 | ) | (138,926 | ) |

NET ASSETS | 824,242 |  | 849,563 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | 824,142 |  | 849,463 |  |

SHAREHOLDERS' FUNDS | 824,242 |  | 849,563 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

BALANCE SHEET - continued

31ST OCTOBER 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 10th March 2026 and were signed on its behalf by:

M Dunk - Director

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATUTORY INFORMATION

| MAPS Trading 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.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Intangible assets

| Amortisation is provided at the following annual rate in order to w/off each asset over its estimated useful life.

| Patents & Licences - Straight line over 20 years

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | 10% on cost

| Improvements to property | - | Straight line over 10 years

| Fixtures and fittings | - | 25% on reducing balance and 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance and 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 76 (2024 - 74 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st November 2024

| and 31st October 2025 | 135,750 |  |

| AMORTISATION

| At 1st November 2024 | 51,053 |  |

| Charge for year | 8,288 |  |

| At 31st October 2025 | 59,341 |  |

| NET BOOK VALUE

| At 31st October 2025 | 76,409 |  |

| At 31st October 2024 | 84,697 |  |

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st November 2024

| and 31st October 2025 | 28,569 |  | 1,388,149 |  | 1,416,718 |  |

| DEPRECIATION

| At 1st November 2024 | 2,857 |  | 964,399 |  | 967,256 |  |

| Charge for year | 2,857 |  | 82,390 |  | 85,247 |  |

| At 31st October 2025 | 5,714 |  | 1,046,789 |  | 1,052,503 |  |

| NET BOOK VALUE

| At 31st October 2025 | 22,855 |  | 341,360 |  | 364,215 |  |

| At 31st October 2024 | 25,712 |  | 423,750 |  | 449,462 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 285,869 |  | 302,424 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 46,667 |  | 70,000 |  |

| Taxation and social security | 159,176 |  | 113,462 |  |

| Other creditors | 458,687 |  | 422,132 |  |

664,530 |  | 605,594 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 46,667 |  |

| Other creditors | 92,259 |  | 92,259 |  |

92,259 |  | 138,926 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 198,583 |  | 216,583 |  |

| Between one and five years | 559,771 |  | 602,750 |  |

| In more than five years | 133,208 |  | 183,479 |  |

891,562 |  | 1,002,812 |  |

| MAPS TRADING LIMITED (REGISTERED NUMBER: 06703657) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 46,667 |  | 116,667 |  |

| A fixed and floating charge was registered on 4 December 2018 in favour of National Westminster Bank PLC over the assets of the company.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10,000 | Ordinary A | 1p | 100 |  | 100 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1st November 2024 | 849,463 |  |

| Profit for the year | 14,579 |  |

| Dividends | (39,900 | ) |

| At 31st October 2025 | 824,142 |  |

13. | ULTIMATE CONTROLLING PARTY

| There is no overall controlling party.