Maplebrooke Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04702888

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		238,726		372,089

			238,726		372,089
CURRENT ASSETS
Stocks	5	-		885,272
Debtors	6	1,486,921		1,837,636
Cash at bank and in hand		1,505,393		1,218,888

		2,992,314		3,941,796
Creditors: Amounts Falling Due Within One Year	7	(734,376 )		(1,648,295 )

NET CURRENT ASSETS (LIABILITIES)			2,257,938		2,293,501

TOTAL ASSETS LESS CURRENT LIABILITIES			2,496,664		2,665,590

Creditors: Amounts Falling Due After More Than One Year	8		(42,871 )		(72,535 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(59,680 )		(82,950 )

NET ASSETS			2,394,113		2,510,105

CAPITAL AND RESERVES
Called up share capital			500		500
Profit and Loss Account			2,393,613		2,509,605

SHAREHOLDERS' FUNDS			2,394,113		2,510,105

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Maplebrooke Limited

Balance Sheet (continued)

As At 31 March 2026

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.

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

Adrian Sawyer

Director

1 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Maplebrooke Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04702888 . The registered office is Proctor Way, Luton, Bedfordshire, LU2 9PE.

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. 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.

2.3. 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:

Leasehold	10% on cost
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets held under hire purchase contracts and finance leases are capitalised as tangible fixed assets and are depreciated over their useful lives.

The capital element of the future payments is treated as a liabiltiy and the interest is charged to the profit and loss account on a straight line basis.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Maplebrooke Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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 statement of financial position date.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2025: 16)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	-	282,927	320,452	25,890	629,269
Additions	3,500	3,017	20,859	6,244	33,620
Disposals	-	(64,441 )	-	(15,029 )	(79,470 )

As at 31 March 2026	3,500	221,503	341,311	17,105	583,419

Depreciation
As at 1 April 2025	-	121,239	117,286	18,655	257,180
Provided during the period	145	63,543	78,536	5,873	148,097
Disposals	-	(48,404 )	-	(12,180 )	(60,584 )

As at 31 March 2026	145	136,378	195,822	12,348	344,693

Net Book Value
As at 31 March 2026	3,355	85,125	145,489	4,757	238,726

As at 1 April 2025	-	161,688	203,166	7,235	372,089

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	51,907	69,209
Motor Vehicles	78,787	108,561

	130,694	177,770

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Maplebrooke Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Work in progress	-	885,272

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	229,000	53,505
Prepayments and accrued income	380,797	804,844
Other debtors	877,124	979,287

	1,486,921	1,837,636

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	42,189	37,179
Trade creditors	248,963	605,431
Bank loans and overdrafts	-	39,884
Taxes and social security	209,404	318,346
Other creditors	28,151	42,144
Accruals and deferred income	205,669	605,311

	734,376	1,648,295

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	42,871	72,535

9. Secured Creditors

There is a fixed and floating charge attached to all present and future estates or interests in, or over, property, goodwill, uncalled capital, equipment, investment and rights.

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases in respect of property is £189,953 (2025: £nil).

11. Directors Advances, Credits and Guarantees

Included in other debtors is £99,936 (2025: £19 included in other creditors) owed to a director. During the year, the company advanced £425,860 to the director and received £325,905 in repayments from the director.

The above loan is unsecured, interest free and repayable on demand.

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