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Registered number: 14322495
Maple Leaf Nursery Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14322495
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,008 14,958
19,008 14,958
CURRENT ASSETS
Debtors 5 11,212 10,698
Cash at bank and in hand 4,201 11,646
15,413 22,344
Creditors: Amounts Falling Due Within One Year 6 (30,998 ) (44,092 )
NET CURRENT ASSETS (LIABILITIES) (15,585 ) (21,748 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,423 (6,790 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,239 ) (5,184 )
NET ASSETS/(LIABILITIES) 184 (11,974 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 183 (11,975 )
SHAREHOLDERS' FUNDS 184 (11,974)
Page 1
Page 2
For the year ending 31 August 2025 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 her 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
S Godwin
Director
27/03/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Maple Leaf Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14322495 . The registered office is 229 Cricket Inn Road, Sheffield, S2 5AT.
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:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 6)
10 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 15,684 4,019 - 19,703
Additions 6,889 - 3,099 9,988
As at 31 August 2025 22,573 4,019 3,099 29,691
Depreciation
As at 1 September 2024 3,137 1,608 - 4,745
Provided during the period 4,514 804 620 5,938
As at 31 August 2025 7,651 2,412 620 10,683
Net Book Value
As at 31 August 2025 14,922 1,607 2,479 19,008
As at 1 September 2024 12,547 2,411 - 14,958
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 11,212 10,698
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Bank loans and overdrafts 1,945 1,945
Other creditors 12,293 35,926
Taxation and social security 16,760 6,222
30,998 44,092
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,239 5,184
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 4