REGISTERED NUMBER: 04266507 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Maple Leaf Designs Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

171,048

159,947

171,048

159,947

CURRENT ASSETS

Stocks

62,670

75,238

Debtors

6

127,347

64,449

Cash at bank

280,473

290,537

470,490

430,224

CREDITORS

Amounts falling due within one year

7

190,221

147,367

NET CURRENT ASSETS

280,269

282,857

TOTAL ASSETS LESS CURRENT LIABILITIES

451,317

442,804

PROVISIONS FOR LIABILITIES

42,762

39,986

NET ASSETS

408,555

402,818

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

408,455

402,718

SHAREHOLDERS' FUNDS

408,555

402,818

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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

Mr B M Henderson - Director

1.	STATUTORY INFORMATION

Maple Leaf Designs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04266507

Registered office:

Crewe Hall Lodge

Weston Road

Haslington

Crewe

Cheshire

CW1 6UZ

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes an element of work in progress.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, has been fully amortised.

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.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% 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 Profit and Loss Account, 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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

22,000

AMORTISATION

At 1 November 2024

and 31 October 2025

22,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

152,909

26,708

276,296

15,383

471,296

Additions

1,065

2,864

112,450

2,682

119,061

Disposals

-

-

(23,369

)

-

(23,369

)

At 31 October 2025

153,974

29,572

365,377

18,065

566,988

DEPRECIATION

At 1 November 2024

119,785

18,147

159,525

13,892

311,349

Charge for year

12,169

2,700

91,309

1,782

107,960

Eliminated on disposal

-

-

(23,369

)

-

(23,369

)

At 31 October 2025

131,954

20,847

227,465

15,674

395,940

NET BOOK VALUE

At 31 October 2025

22,020

8,725

137,912

2,391

171,048

At 31 October 2024

33,124

8,561

116,771

1,491

159,947

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

94,464

18,826

Other debtors

32,883

45,623

127,347

64,449

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

87,826

24,458

Taxation and social security

85,066

109,434

Other creditors

17,329

13,475

190,221

147,367