REGISTERED NUMBER: 10005946 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Mapec Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Thompson

Mrs D Thompson

REGISTERED OFFICE:

292 Grimsby Road

Humberston

Grimsby

North East Lincolnshire

DN36 4AA

REGISTERED NUMBER:

10005946 (England and Wales)

ACCOUNTANTS:

C. Hart & Company (Hull) Limited

74 Kenilworth Avenue

Hull

HU5 4BH

FIXED ASSETS

Tangible assets

4

23,216

4,814

CURRENT ASSETS

Debtors

5

20,052

31,984

Cash at bank

212

1,063

20,264

33,047

CREDITORS

Amounts falling due within one year

6

7,600

21,777

NET CURRENT ASSETS

12,664

11,270

TOTAL ASSETS LESS CURRENT LIABILITIES

35,880

16,084

PROVISIONS FOR LIABILITIES

4,411

915

NET ASSETS

31,469

15,169

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

31,369

15,069

31,469

15,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 3 August 2026 and were signed on its behalf by:

T Thompson - Director

1.	STATUTORY INFORMATION

Mapec 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.

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.

Turnover

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

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 and 20% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

4,573

-

10,146

14,719

Additions

1,275

25,000

-

26,275

At 28 February 2026

5,848

25,000

10,146

40,994

DEPRECIATION

At 1 March 2025

2,164

-

7,741

9,905

Charge for year

1,017

6,250

606

7,873

At 28 February 2026

3,181

6,250

8,347

17,778

NET BOOK VALUE

At 28 February 2026

2,667

18,750

1,799

23,216

At 28 February 2025

2,409

-

2,405

4,814

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

19,844

31,776

Tax

208

208

20,052

31,984

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Tax

3,615

5,251

VAT

3,274

6,351

Directors' current accounts

20

9,484

Accrued expenses

691

691

7,600

21,777