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COMPANY REGISTRATION NUMBER: 01778267

MAPLEZONE PROPERTY INVESTMENT LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

MAPLEZONE PROPERTY INVESTMENT LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 2,195,754 | 2,243,704
Investments | 6 | 7,802 | 7,802
| ------------- | -------------
| 2,203,556 | 2,251,506

Current assets

Debtors | 7 | 2,314,349 | 1,306,758
Cash at bank and in hand | 587,614 | 1,474,262
| ------------- | -------------
| 2,901,963 | 2,781,020

Creditors: amounts falling due within one year | 8 | ( 1,194,919) | ( 925,560)
| ------------- | -------------
Net current assets | 1,707,044 | 1,855,460
| ------------- | -------------
Total assets less current liabilities | 3,910,600 | 4,106,966

Creditors: amounts falling due after more than one year | 9 | ( 123,211) | ( 145,804)

Provisions | ( 36,439) | ( 48,426)

Accruals and deferred income | ( 41,789) | ( 38,854)
| ------------- | -------------
Net assets | 3,709,161 | 3,873,882
| ------------- | -------------

Capital and reserves

Called up share capital | 1,223 | 1,223
Share premium account | 7,577 | 7,577
Profit and loss account | 3,700,361 | 3,865,082
| ------------- | -------------
Shareholders funds | 3,709,161 | 3,873,882
| ------------- | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

MAPLEZONE PROPERTY INVESTMENT LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 1 April 2026 , and are signed on behalf of the board by:

J T Aram
Director

Company registration number: 01778267

MAPLEZONE PROPERTY INVESTMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Windsor House, A1 Business Park at, Long Bennington, Notts, NG23 5JR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover comprises rents receivable from tenants under operating leases, recognised on an accruals basis. Rents are recognised on a straight line basis over the term of the lease, excluding VAT. Income arising from rent reviews is recognised when agreement of new terms is reasonably certain. The cost of any incentives given to lessees to enter into leases is spread on a straight line basis over the period of the lease. Lease incentives are usually in the form of rent-free periods.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Investment property is initially recognised on acquisition at cost, including related acquisition costs, and is revalued annually by Chartered Surveyors to reflect fair value. Fair value is derived from current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit or loss account. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 10% straight line
| Motor vehicles | - | 25% reducing balance

Investments
Investments in subsidiary companies are shown at cost less provision for impairment.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| Investment property | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 November 2024 and 31 October 2025 | 2,050,000 | 6,069 | 236,401 | 2,292,470
| ------------- | ------- | ---------- | -------------
Depreciation |  |  |  |
At 1 November 2024 | – | 1,739 | 47,027 | 48,766
Charge for the year | – | 607 | 47,343 | 47,950
| ------------- | ------- | ---------- | -------------
At 31 October 2025 | – | 2,346 | 94,370 | 96,716
| ------------- | ------- | ---------- | -------------
Carrying amount |  |  |  |
At 31 October 2025 | 2,050,000 | 3,723 | 142,031 | 2,195,754
| ------------- | ------- | ---------- | -------------
At 31 October 2024 | 2,050,000 | 4,330 | 189,374 | 2,243,704
| ------------- | ------- | ---------- | -------------

Tangible assets held at valuation
The investment property was valued by Fisher Hargreaves Proctor, Chartered Surveyors, on an open market value basis at 31 October 2025. The historic cost of the investment property is £1,735,000 (2024: £1,735,000).
6. Investments

| Investments in subsidiary companies
| £
Cost |
At 1 November 2024 and 31 October 2025 | 7,802
| -------
Impairment |
At 1 November 2024 and 31 October 2025 | –
| -------

Carrying amount |
At 31 October 2025 | 7,802
| -------
At 31 October 2024 | 7,802
| -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 6,696 | 10,457
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,297,947 | 1,282,225
Other debtors | 1,009,706 | 14,076
| ------------- | -------------
| 2,314,349 | 1,306,758
| ------------- | -------------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 806,479 | 558,306
Corporation tax | – | 17,156
Social security and other taxes | 5,789 | –
Other creditors | 382,651 | 350,098
| ------------- | ----------
| 1,194,919 | 925,560
| ------------- | ----------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 123,211 | 145,804
| ---------- | ----------

Other creditors represents hire purchase liabilities which are secured on the assets concerned.
10. Reserves
Profit and loss account
The profit and loss account includes non-distributable reserves of £261,000 (2024: £261,000).
11. Related party transactions
At the year end the company was due a balance of £1,297,947 (2024: £1,282,225) from Maplezone Developments Limited, a company under common control and ownership. At the year end the following balances were due to related parties:- - Louis Davis (Nottingham) Limited, a company under common control and ownership, was owed £9,077 (2024: £9,077); - Maplezone (Northampton) Limited, a subsidiary of the company, was owed £221,319 (2024: £18,409); and - Maplezone (Leicester) Limited, a subsidiary of the company, was owed £573,283 (2024: £530,820).
12. Controlling party
The company was under the control of the Directors. There is no individual controlling party.