Acorah Software Products - Accounts Production 19.3.600 false true true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09702567 Sajidur Rahman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09702567 2025-04-30 09702567 2026-04-30 09702567 2025-05-01 2026-04-30 09702567 frs-core:CurrentFinancialInstruments 2026-04-30 09702567 frs-core:Non-currentFinancialInstruments 2026-04-30 09702567 frs-core:ComputerEquipment 2026-04-30 09702567 frs-core:ComputerEquipment 2025-05-01 2026-04-30 09702567 frs-core:ComputerEquipment 2025-04-30 09702567 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 09702567 frs-core:OtherResidualIntangibleAssets 2026-04-30 09702567 frs-core:OtherResidualIntangibleAssets 2025-05-01 2026-04-30 09702567 frs-core:OtherResidualIntangibleAssets 2025-04-30 09702567 frs-core:PlantMachinery 2026-04-30 09702567 frs-core:PlantMachinery 2025-05-01 2026-04-30 09702567 frs-core:PlantMachinery 2025-04-30 09702567 frs-core:ShareCapital 2026-04-30 09702567 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09702567 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09702567 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09702567 frs-bus:SmallEntities 2025-05-01 2026-04-30 09702567 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09702567 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09702567 frs-bus:Director1 2025-05-01 2026-04-30 09702567 frs-bus:Director1 2025-04-30 09702567 frs-bus:Director1 2026-04-30 09702567 frs-countries:EnglandWales 2025-05-01 2026-04-30 09702567 2024-04-30 09702567 2025-04-30 09702567 2024-05-01 2025-04-30 09702567 frs-core:CurrentFinancialInstruments 2025-04-30 09702567 frs-core:Non-currentFinancialInstruments 2025-04-30 09702567 frs-core:ShareCapital 2025-04-30 09702567 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 09702567
Maple People Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Portt & Co
Maple People Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Maple People Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 09702567

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 43,453 |  | 45,522
Tangible Assets | 5 |  | 1,314 |  | 1,077
|  |  | 44,767 |  | 46,599
CURRENT ASSETS
Debtors | 6 | 68,448 |  | 50,673 |
Cash at bank and in hand |  | 11,665 |  | - |
|  | 80,113 |  | 50,673 |
Creditors: Amounts Falling Due Within One Year | 7 | (365,567 ) |  | (334,256 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (285,454 ) |  | (283,583 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (240,687 ) |  | (236,984 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (8,565 ) |  | (19,349 )
NET LIABILITIES |  |  | (249,252 ) |  | (256,333 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (249,253 ) |  | (256,334 )
SHAREHOLDERS' FUNDS |  |  | (249,252) |  | (256,333)

Page 1
Page 2
Maple People Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Sajidur Rahman Director
26/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Maple People Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Maple People Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09702567 . The registered office is 124 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date the company had net liabilities of £249,252 and net current liabilities of £285,454. The director has reviewed forecasts and projections for a period of not less than twelve months from the date of approval of these financial statements, which take account of secured contracts, the company's existing loan facilities and the director's confirmed continuing financial support, including his undertaking not to demand repayment of his loan account for at least twelve months from that date. On this basis the director is satisfied that the company will be able to meet its obligations as they fall due and has prepared the financial statements on the going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is provided based on the expected usueful life of 25 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 33% Reducing balance method
Computer Equipment | 33% Reducing balance method

Page 3
Page 4
Maple People Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2025 | 51,730
As at 30 April 2026 | 51,730
Amortisation
As at 1 May 2025 | 6,208
Provided during the period | 2,069
As at 30 April 2026 | 8,277
Net Book Value
As at 30 April 2026 | 43,453
As at 1 May 2025 | 45,522

Page 4
Page 5
Maple People Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2025 | 227 | 3,101 | 3,328
Additions | 322 | 400 | 722
Disposals | - | (83 ) | (83 )
As at 30 April 2026 | 549 | 3,418 | 3,967
Depreciation
As at 1 May 2025 | 19 | 2,232 | 2,251
Provided during the period | 122 | 363 | 485
Disposals | - | (83 ) | (83 )
As at 30 April 2026 | 141 | 2,512 | 2,653
Net Book Value
As at 30 April 2026 | 408 | 906 | 1,314
As at 1 May 2025 | 208 | 869 | 1,077

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,448 |  | 31,613
Prepayments and accrued income | 55,147 |  | 16,305
Other debtors | - |  | 1,851
Other taxes and social security | - |  | 904
Amounts owed by group undertakings | 7,853 |  | -
| 68,448 |  | 50,673

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 117,230 |  | 85,335
Bank loans and overdrafts | 9,655 |  | 6,613
Corporation tax | 2,131 |  | 2,131
Other taxes and social security | 290 |  | -
VAT | 99,121 |  | 100,465
Net wages | - |  | 3,543
Other creditors | 109,592 |  | 44,854
Accruals and deferred income | - |  | 63,045
Director's loan account | 27,548 |  | 28,270
| 365,567 |  | 334,256

Page 5
Page 6
Maple People Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,565 |  | 19,349

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Directors Advances, Credits and Guarantees
At the start of the period the company owed the director £28,270 (2025: £22,768). During the year advances were made of £20,427 (2025: £15,092) and repayments were made of £21,149 (2025: £9,590). At the end of the period the company owed the director £27,548 (2025; 28,270). This balance is unsecured, interest-free, and is repayable on demand.

| As at 1 May 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Sajidur Rahman | 28,270 | 20,427 | 21,149 | - | 27,548

11. Related Party Transactions
At the balance sheet date, the company was owed £7,853 by Maple Industries Limited (2025: £0), a fellow subsidiary undertaking by virtue of the common control of Maple People Group Limited. The balance is unsecured, interest-free, and repayable on demand.
Page 6