Registration number: 15314108

The Maple Kind Ltd

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 8

The Maple Kind Ltd

Company Information

Director

Ms Carol Frances Mote

Registered office

3rd Floor 166 College Road Harrow Middlesex England HA1 1BH

Accountants

MG Group (Professional Services) Limited Chartered Accountants166 College Road Harrow Middlesex HA1 1BH

The Maple Kind Ltd

(Registration number: 15314108)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	2,125
Tangible assets	5	-	206
		-	2,331
Current assets
Debtors	6	-	419
Cash at bank and in hand		418	355
		418	774
Creditors: Amounts falling due within one year	7	(27,192)	(18,753)
Net current liabilities		(26,774)	(17,979)
Net liabilities		(26,774)	(15,648)
Capital and reserves
Called up share capital	8	1	1
Retained earnings		(26,775)	(15,649)
Shareholders' deficit		(26,774)	(15,648)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 August 2026
 

......................................... Ms Carol Frances Mote Director

The Maple Kind Ltd

Statement of Changes in Equity for the Year Ended 30 November 2025

	Share capital £	Retained earnings £	Total £
At 1 December 2024	1	(15,649)	(15,648)
Loss for the year	-	(11,126)	(11,126)
At 30 November 2025	1	(26,775)	(26,774)

	Share capital £	Retained earnings £	Total £
Loss for the year	-	(15,649)	(15,649)
New share capital subscribed	1	-	1
At 30 November 2024	1	(15,649)	(15,648)

The Maple Kind Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
3rd Floor
166 College Road
Harrow
Middlesex
HA1 1BH
England

These financial statements were authorised for issue by the director on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Subsequent to the reporting date, the shareholder resolved to wind up the Company. Accordingly, the Director has concluded that it is no longer appropriate to prepare the financial statements on the going concern basis and has therefore prepared these financial statements on a basis other than going concern.

The comparative financial statements were prepared on a going concern basis. No adjustments have been made to the comparative figures as a result of the change in the basis of preparation.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Maple Kind Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipmet	25% Straight line method

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Business website	20% Straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

The Maple Kind Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Intangible assets

	Business Website  £	Total £
Cost or valuation
At 1 December 2024	2,500	2,500
Disposals	(2,500)	(2,500)
At 30 November 2025	-	-
Amortisation
At 1 December 2024	375	375
Amortisation charge	500	500
Amortisation eliminated on disposals	(875)	(875)
At 30 November 2025	-	-
Carrying amount
At 30 November 2025	-	-
At 30 November 2024	2,125	2,125

The Maple Kind Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 December 2024	260	260
Disposals	(260)	(260)
At 30 November 2025	-	-
Depreciation
At 1 December 2024	54	54
Charge for the year	65	65
Eliminated on disposal	(119)	(119)
At 30 November 2025	-	-
Carrying amount
At 30 November 2025	-	-
At 30 November 2024	206	206

6

Debtors

Current	2025 £	2024 £
Other debtors	-	419
	-	419

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	798	300
Other creditors	26,394	18,453
	27,192	18,753

The Maple Kind Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Related party transactions

During the year, the company made the following related party transactions:

Director
At the balance sheet date, the amounts due to the Director was £26,394 (2024: £18,453). These loans were unsecured, interest free and repayable on demand.