REGISTERED NUMBER: 04599292 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

Maple Commercial Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D M Howard

Miss R L Howard

REGISTERED OFFICE:

Ground Floor

Southway House

29 Southway

Colchester

Essex

CO2 7BA

REGISTERED NUMBER:

04599292 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

41,381

64,354

Investments

6

1,653

1,653

43,034

66,007

CURRENT ASSETS

Stocks and work in progress

590,872

646,167

Debtors

7

55,327

63,779

Cash at bank

35,504

458

681,703

710,404

CREDITORS

Amounts falling due within one year

8

655,096

717,328

NET CURRENT ASSETS/(LIABILITIES)

26,607

(6,924

)

TOTAL ASSETS LESS CURRENT LIABILITIES

69,641

59,083

CREDITORS

Amounts falling due after more than one year

9

(30,000

)

(34,516

)

PROVISIONS FOR LIABILITIES

(10,345

)

(16,089

)

NET ASSETS

29,296

8,478

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

29,196

8,378

SHAREHOLDERS' FUNDS

29,296

8,478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th September 2026 and were signed on its behalf by:

Mr D M Howard - Director

1.	STATUTORY INFORMATION

Maple Commercial Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks and work in progress and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

17,500

AMORTISATION

At 1st January 2025

and 31st December 2025

17,500

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

201,260

106,489

8,383

316,132

Additions

247

-

-

247

Disposals

-

(41,326

)

-

(41,326

)

At 31st December 2025

201,507

65,163

8,383

275,053

DEPRECIATION

At 1st January 2025

167,803

79,377

4,598

251,778

Charge for year

8,403

4,413

946

13,762

Eliminated on disposal

-

(31,868

)

-

(31,868

)

At 31st December 2025

176,206

51,922

5,544

233,672

NET BOOK VALUE

At 31st December 2025

25,301

13,241

2,839

41,381

At 31st December 2024

33,457

27,112

3,785

64,354

6.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

2

2

Other investments not loans

1,651

1,651

1,653

1,653

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1st January 2025

and 31st December 2025

2

NET BOOK VALUE

At 31st December 2025

2

At 31st December 2024

2

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Investments

1,651

1,651

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,721

650

Other debtors

48,606

63,129

55,327

63,779

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,843

142,552

Hire purchase contracts

349

3,979

Trade creditors

185,176

112,042

Amounts owed to group undertakings

82,372

360,910

Taxation and social security

66,631

70,637

Other creditors

297,725

27,208

655,096

717,328

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

30,000

34,167

Hire purchase contracts

-

349

30,000

34,516

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D M Howard.