Maple Valley Equestrian Centre Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15508319

		28 February 2026		28 February 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		57,767		26,610

			57,767		26,610
CURRENT ASSETS
Stocks	5	6,500		6,500
Debtors	6	2,169		2,346
Cash at bank and in hand		497		1,279

		9,166		10,125
Creditors: Amounts Falling Due Within One Year	7	(78,780 )		(40,371 )

NET CURRENT ASSETS (LIABILITIES)			(69,614 )		(30,246 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,847 )		(3,636 )

NET LIABILITIES			(11,847 )		(3,636 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(11,947 )		(3,736 )

SHAREHOLDERS' FUNDS			(11,847)		(3,636)

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Maple Valley Equestrian Centre Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Jordan Ross Director	Miss Elizabeth Gorton Director
24 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Maple Valley Equestrian Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15508319 . The registered office is Unit 7a Waterside Business Park, Waterside, Chesham, Buckinghamshire, HP5 1PE.

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	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

Tangible Fixed Assets – Horses

The company owns a number of horses used in its equestrian operations. These horses are recognised as tangible fixed assets under FRS 102 Section 17, as they are held for use in the business and are expected to provide economic benefits over multiple periods.

Initial Recognition : Horses are capitalised at cost, which includes purchase price and directly attributable costs necessary to bring the asset into use.

Depreciation: The horses are depreciated using the reducing balance method at a rate of 7% per annum, reflecting their estimated useful economic life and residual value.

Review of Useful Life and Residual Value: Management reviews the depreciation rate, useful life, and residual value annually to ensure they remain appropriate.
-Impairment: The carrying amount is assessed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable.

No Revaluation: The horses are not subject to revaluation and are carried at depreciated cost.

This treatment reflects the company’s policy to match the cost of the horses with the economic benefits they generate over time.

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Maple Valley Equestrian Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 1)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 March 2025	4,500	24,984	29,484
Additions	45,000	-	45,000

As at 28 February 2026	49,500	24,984	74,484

Depreciation
As at 1 March 2025	1,125	1,749	2,874
Provided during the period	12,094	1,749	13,843

As at 28 February 2026	13,219	3,498	16,717

Net Book Value
As at 28 February 2026	36,281	21,486	57,767

As at 1 March 2025	3,375	23,235	26,610

5. Stocks

	28 February 2026	28 February 2025
	£	£
Stock	6,500	6,500

6. Debtors

	28 February 2026	28 February 2025
	£	£
Due within one year
Trade debtors	2,069	2,246
Other debtors	100	100

	2,169	2,346

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Maple Valley Equestrian Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	28 February 2026	28 February 2025
	£	£
Bank loans and overdrafts	20,001	-
Other creditors	58,779	40,371

	78,780	40,371

8. Share Capital

	28 February 2026	28 February 2025
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

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