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Registered number: 04094187
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 OCTOBER 2025
| MAPLEBLUE LTD
MAPLEBLUE LTD |  |
COMPANY INFORMATION
Director | B Whitlock
Company secretary | K Whitlock
Registered number | 04094187
Registered office | Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
MAPLEBLUE LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
MAPLEBLUE LTD REGISTERED NUMBER:04094187 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,365 |  | 9,125
|  |  | 9,365 |  | 9,125
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 58,861 |  | 87,168 |
Bank and cash balances |  | 878,434 |  | 475,703 |
|  | 937,295 |  | 562,871 |
Creditors: amounts falling due within one year | 6 | (219,281) |  | (139,035) |
Net current assets |  |  | 718,014 |  | 423,836
Total assets less current liabilities |  |  | 727,379 |  | 432,961
Net assets |  |  | 727,379 |  | 432,961
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 727,369 |  | 432,951
|  |  | 727,379 |  | 432,961
Page 1
MAPLEBLUE LTD REGISTERED NUMBER:04094187 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ B Whitlock
Director
Date: 21 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
MAPLEBLUE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
MapleBlue Ltd 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
MAPLEBLUE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight-line and reducing balance methods. Depreciation is provided on the following basis:
|  |  |  | Land and buildings | - | 5% | on reducing balance
|  |  |  | Plant and machinery | - | 25% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Page 4
MAPLEBLUE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Short-term leasehold property | Motor vehicles | Equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 15,000 | 5,018 | 40,925 | 60,943
| Additions | - | - | 2,221 | 2,221
| Disposals | - | (3,341) | - | (3,341)
| At 31 October 2025 | 15,000 | 1,677 | 43,146 | 59,823
| Depreciation |  |  |  |
| At 1 November 2024 | 8,174 | 5,018 | 38,626 | 51,818
| Charge for the year on owned assets | 341 | - | 1,640 | 1,981
| Disposals | - | (3,341) | - | (3,341)
| At 31 October 2025 | 8,515 | 1,677 | 40,266 | 50,458
| Net book value |  |  |  |
| At 31 October 2025 | 6,485 | - | 2,880 | 9,365
| At 31 October 2024 | 6,826 | - | 2,299 | 9,125
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 58,728 | 87,168
| Other debtors | 133 | -
|  | 58,861 | 87,168
Page 5
MAPLEBLUE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 8 | -
| Trade creditors | 1,108 | 2,880
| Corporation tax | 134,026 | 89,584
| Other taxation and social security | 24,389 | 38,954
| Other creditors | 57,550 | 5,667
| Accruals and deferred income | 2,200 | 1,950
|  | 219,281 | 139,035
7. | Transactions with directors
At the reporting date the company owed £54,537 (2024: £725) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan.
Page 6