RED MAPLE PROPERTY LTD


Director	VIVEKANANTHAM, Sayinthen, Dr


Registered Address	Red Maple Property We Work
	5 Merchant Square
	London
	W2 1AY


Registered Number	10540556 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	4		7,800,000		4,200,000
			7,800,000		4,200,000
Current assets
Debtors		161,625		172,830
Cash at bank and on hand		60,988		18,308
		222,613		191,138
Creditors amounts falling due within one year	5	(113,610)		(134,998)
Net current assets (liabilities)			109,003		56,140
Total assets less current liabilities			7,909,003		4,256,140
Creditors amounts falling due after one year	6		(4,402,493)		(3,842,493)
Provisions for liabilities	7		(662,784)		-
Net assets			2,843,726		413,647
Capital and reserves
Called up share capital			903		903
Share premium			1,075,589		1,075,589
Revaluation reserve			-		(499,551)
Profit and loss account			1,767,234		(163,294)
Shareholders' funds			2,843,726		413,647

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 July 2026, and are signed on its behalf by:

VIVEKANANTHAM, Sayinthen, Dr
Director
Registered Company No. 10540556

RED MAPLE PROPERTY LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from rendering of services
	Turnover represents income arising from the company's property investment activities. Rental income is recognised on a straight-line basis over the term of the relevant lease or tenancy agreement. Other property-related income is recognised on an accruals basis in the period to which it relates.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	1,810	2,503	4,313
At 31 March 26	1,810	2,503	4,313
Depreciation and impairment
At 01 April 25	1,810	2,503	4,313
At 31 March 26	1,810	2,503	4,313
Net book value
At 31 March 26	-	-	-
At 31 March 25	-	-	-

4.	Investment property


		£
	Fair value at 01 April 25	4,200,000
	Additions	449,312
	Fair value adjustments	3,150,688
	At 31 March 26	7,800,000

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	106,422	117,790
Bank borrowings and overdrafts	6,787	16,902
Other creditors	-	306
Accrued liabilities and deferred income	401	-
Total	113,610	134,998

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	4,142,493	3,842,493
Amounts owed to related parties	260,000	-
Total	4,402,493	3,842,493

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	662,784	-
Total	662,784	-

8.	Related party transactions
	Director's Loan Account During the year ended 31 March 2026, the outstanding balance on the director's loan account of £307 was repaid in full. At 31 March 2026, no amount was owed to or from the director (2025: £307 owed to the director).

9.	Controlling party
	The ultimate controlling party of the company is Dr Sayinthen Vivekanantham by virtue of his shareholding and his right to appoint or remove directors of the company