Maple Controls Limited 31/03/2026 iXBRL

Company registration number: 04828278

Maple Controls Limited

Unaudited filleted financial statements

31 March 2026

Maple Controls Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Maple Controls Limited

Directors and other information


	Director	Mr C Nightingale


	Secretary	Mrs S Nightingale


	Company number	04828278


	Registered office	Rosegarth House
		7a Prospect Road
		Ossett
		West Yorkshire
		WF5 8AN


	Accountants	Streets
		10 Cliff Parade
		Wakefield
		West Yorkshire
		WF1 2TA

Maple Controls Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	62,583		49,688
		_______		_______
			62,583		49,688

Current assets
Stocks		52,500		48,300
Debtors	6	203,432		240,964
Cash at bank and in hand		150,919		198,236
		_______		_______
		406,851		487,500
Creditors: amounts falling due
within one year	7	( 75,737)		( 111,634)
		_______		_______
Net current assets			331,114		375,866
			_______		_______
Total assets less current liabilities			393,697		425,554


Provisions for liabilities			( 15,995)		( 15,995)

			_______		_______
Net assets			377,702		409,559
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			377,502		409,359
			_______		_______
Shareholders funds			377,702		409,559
			_______		_______

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476;

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

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.

These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

Mr C Nightingale

Director

Company registration number: 04828278

Maple Controls Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Rosegarth House, 7a Prospect Road, Ossett, West Yorkshire, WF5 8AN.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and 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 the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.

Tangible assets

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

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:


Short leasehold property	-	33.33 %	straight line
Plant and machinery	-	15 %	reducing balance
Furniture and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computer equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

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. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2025: 12 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Tangible assets - user defined	Total
	£	£	£	£	£	£
Cost
At 1 April 2025	15,810	19,083	21,970	135,330	43,807	236,000
Additions	-	-	-	34,564	-	34,564
	_______	_______	_______	_______	_______	_______
At 31 March 2026	15,810	19,083	21,970	169,894	43,807	270,564
	_______	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	15,810	18,095	20,191	91,936	40,280	186,312
Charge for the year	-	148	267	19,491	1,763	21,669
	_______	_______	_______	_______	_______	_______
At 31 March 2026	15,810	18,243	20,458	111,427	42,043	207,981
	_______	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	-	840	1,512	58,467	1,764	62,583
	_______	_______	_______	_______	_______	_______
At 31 March 2025	-	988	1,779	43,394	3,527	49,688
	_______	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	127,227	188,953
Other debtors	76,205	52,011
	_______	_______
	203,432	240,964
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	32,937	11,053
Corporation tax	13,613	62,786
Social security and other taxes	4,306	5,399
Other creditors	24,881	32,396
	_______	_______
	75,737	111,634
	_______	_______

8. Directors advances, credits and guarantees

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

2026
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr C Nightingale	( 507)	451	( 56)
		_______	_______	_______

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr C Nightingale	( 1,564)	1,057	( 507)
		_______	_______	_______

9. Controlling party

The director is the controlling party of the company.