Mapleleaf Commercial Maintenance Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11618794

MAPLELEAF COMMERCIAL MAINTENANCE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

MAPLELEAF COMMERCIAL MAINTENANCE LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31st OCTOBER 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 8

MAPLELEAF COMMERCIAL MAINTENANCE LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		6,963		7,347

CURRENT ASSETS

Debtors	6	702	6,780
Cash at bank and in hand		16,309	14,211
		---------	---------
		17,011	20,991

CREDITORS: amounts falling due within one year	7	21,681		10,815
		---------		---------
NET CURRENT (LIABILITIES)/ASSETS			( 4,670)		10,176
			-------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,293		17,523

CREDITORS: amounts falling due after more than one year	8		–		14,899

PROVISIONS

Taxation including deferred tax	1,741	1,837
	-------	---------
NET ASSETS	552	787
	-------	---------

CAPITAL AND RESERVES

Called up share capital	10	3	3
Profit and loss account		549	784
		----	----
SHAREHOLDERS FUNDS		552	787
		----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MAPLELEAF COMMERCIAL MAINTENANCE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

B. J. McKenzie

Director

Company registration number: 11618794

MAPLELEAF COMMERCIAL MAINTENANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Post Office, 63 Saville Street, North Shields, Tyne & Wear, NE30 1AY.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on the going concern basis. The directors consider that this basis is appropriate following due consideration of the present financial position, the expected prospects of the company during the twelve months from the date of approval of these financial statements and the continued support of the company's directors, bankers and other lending agents during this time.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Computer equipment	-	20% reducing balance

Hire purchase contracts

Assets held under hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum hire purchase payments, which is determined at the inception of the hire purchase term. Any initial direct costs of the hire purchase are added to the amount recognised as an asset. Hire purchase payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year, being the directors of the company, amounted to 4 (2024: 4).

5. TANGIBLE ASSETS

	Motor vehicles	Computer equipment	Total
	£	£	£
Cost
At 1st November 2024	18,173	–	18,173
Additions	–	1,691	1,691
	---------	-------	---------
At 31st October 2025	18,173	1,691	19,864
	---------	-------	---------
Depreciation
At 1st November 2024	10,826	–	10,826
Charge for the year	1,837	238	2,075
	---------	-------	---------
At 31st October 2025	12,663	238	12,901
	---------	-------	---------
Carrying amount
At 31st October 2025	5,510	1,453	6,963
	---------	-------	---------
At 31st October 2024	7,347	–	7,347
	---------	-------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31st October 2025	5,510
	-------
At 31st October 2024	7,347
	-------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	–	1,580
Corporation tax repayable	618	940
Directors loan account	–	3,185
S455 tax recoverable	–	1,075
Other debtors	84	–
	----	-------
	702	6,780
	----	-------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loan	–	2,160
Trade creditors	15,161	–
Accruals	99	1,163
Social security and other taxes	–	4,439
Obligations under finance leases and hire purchase contracts	3,053	3,053
Director loan accounts	3,368	–
	---------	---------
	21,681	10,815
	---------	---------

The hire purchase contract, included within creditors: amounts falling due within one year, is secured against the asset that is funded in this way.

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	–	11,846
Obligations under finance leases and hire purchase contracts	–	3,053
	----	---------
	–	14,899
	----	---------

The hire purchase contract, included within creditors: amounts falling due after more than one year, is secured against the asset that is funded in this way.

9. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	1,741	1,837
	-------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	1,741	1,837
	-------	-------

10. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary 'A' shares of £ 1 each	1	1	1	1
Ordinary 'B' shares of £ 1 each	1	1	1	1
Ordinary 'C' shares of £ 1 each	1	1	1	1
	----	----	----	----
	3	3	3	3
	----	----	----	----

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
B. J. McKenzie	3,185	75,898	( 82,451)	( 3,368)
	-------	---------	---------	-------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
B. J. McKenzie	15,460	38,891	( 51,166)	3,185
	---------	---------	---------	-------

12. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A small entities.