| REGISTERED NUMBER: |
| MAPLE AION LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| REGISTERED NUMBER: |
| MAPLE AION LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| MAPLE AION LIMITED (REGISTERED NUMBER: 03454548) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| MAPLE AION LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| BANKERS: |
| 55 Temple Row |
| Birmingham |
| B2 5LS |
| MAPLE AION LIMITED (REGISTERED NUMBER: 03454548) |
| BALANCE SHEET |
| 31ST OCTOBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| MAPLE AION LIMITED (REGISTERED NUMBER: 03454548) |
| BALANCE SHEET - continued |
| 31ST OCTOBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| MAPLE AION LIMITED (REGISTERED NUMBER: 03454548) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 1. | STATUTORY INFORMATION |
| Maple Aion Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sale of goods,excluding value added tax. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. |
| Plant and machinery - 25% on reducing balance |
| Fixtures and fittings - 50% on cost |
| Motor vehicles - 25% on reducing balance |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| 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 |
| MAPLE AION LIMITED (REGISTERED NUMBER: 03454548) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31st October 2025 |
| DEPRECIATION |
| At 1st November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31st October 2025 |
| NET BOOK VALUE |
| At 31st October 2025 |
| At 31st October 2024 |
| The net book value of tangible fixed assets includes £ 110,817 (2024 - £ 81,144 ) in respect of assets held under hire purchase contracts. |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Amounts recoverable on contract |
| Other debtors |
| Rock estates | 4,185 | 4,140 |
| Maple Bewdley | - | 142,591 |
| VAT |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Accruals and deferred income |
| MAPLE AION LIMITED (REGISTERED NUMBER: 03454548) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST OCTOBER 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts | 94,735 | 69,573 |
| The hire purchase contracts are secured over the assets they relate to. |
| 9. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 55,410 | 40,192 |
| Deferred tax |
| £ |
| Balance at 1st November 2024 |
| Provided during year |
| Balance at 31st October 2025 |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| 11. | RELATED PARTY DISCLOSURES |
| Maple Aion Limited is a wholly owned subsidiary of Maple Construction Group Limited. |
| During the year management charges of £80,000 (2024 - £80,000) and dividends of £175,000 (2024 - £150,000) were paid from Maple Aion Limited to its parent company Maple Construction Group Limited. |
| At 31st October 2025 £27,423 (2024 - £1,436,657) was owed to Maple Construction Group. |
| Maple Bewdley Limited is a fellow wholly owned subsidiary of Maple Construction Group Limited. |
| During the year a rent was charged of £12,000 (2024 - £8,000). |
| At 31st October 2025 £134,956 (2024 - £142,591) was owed by them to Maple Aion Limited. |