REGISTERED NUMBER: 09920352 (England and Wales)

MAPLE CONSTRUCTION GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T H Davies

Mrs L M Davies

E T Davies

REGISTERED OFFICE:

Beauchamp House

402-403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

REGISTERED NUMBER:

09920352 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,487

-

Investments

6

200

200

36,687

200

CURRENT ASSETS

Stocks

126,000

126,000

Debtors

7

1,941

2,063

Cash at bank

862,522

2,209,245

990,463

2,337,308

CREDITORS

Amounts falling due within one year

8

170,511

1,597,209

NET CURRENT ASSETS

819,952

740,099

TOTAL ASSETS LESS CURRENT LIABILITIES

856,639

740,299

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

856,439

740,099

SHAREHOLDERS' FUNDS

856,639

740,299

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th June 2026 and were signed on its behalf by:

T H Davies - Director

1.	STATUTORY INFORMATION

Maple Construction Group Limited 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

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.

Preparation of consolidated financial statements

The financial statements contain information about Maple Construction Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

1

AMORTISATION

At 1st November 2024

and 31st October 2025

1

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

48,650

At 31st October 2025

48,650

DEPRECIATION

Charge for year

12,163

At 31st October 2025

12,163

NET BOOK VALUE

At 31st October 2025

36,487

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st November 2024

and 31st October 2025

200

NET BOOK VALUE

At 31st October 2025

200

At 31st October 2024

200

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,150

1,150

Other debtors

791

913

1,941

2,063

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

106,792

1,516,026

Taxation and social security

9,466

19,122

Other creditors

54,253

62,061

170,511

1,597,209

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary Shares

1

200

200

10.	RELATED PARTY DISCLOSURES

During the year, a management charge of £80,000 (2024 - £80,000) was received from Maple Aion Limited, a wholly owned subsidiary of Maple Construction Group Limited. At the balance sheet date £27,423 (2024 - £1,436,657) was due to Maple Aion Limited.

At the balance sheet date Maple Bewdley Limited, a wholly owned subsidiary of Maple Construction Group Limited was due £79,369 (2024 - £79,369)