REGISTERED NUMBER: 04923419 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RED MAPLE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M King

REGISTERED OFFICE:

7 Guildhall Street

Lincoln

Lincolnshire

LN1 1TT

REGISTERED NUMBER:

04923419 (England and Wales)

ACCOUNTANTS:

Bradshaw Johnson

Chartered Accountants

Croft Chambers

11 Bancroft

Hitchin

Hertfordshire

SG5 1JQ

FIXED ASSETS

Intangible assets

4

161,999

215,999

Tangible assets

5

280,314

354,730

442,313

570,729

CURRENT ASSETS

Stocks

15,268

30,126

Debtors

6

465,760

662,354

Cash in hand

8,971

16,659

489,999

709,139

CREDITORS

Amounts falling due within one year

7

218,504

483,577

NET CURRENT ASSETS

271,495

225,562

TOTAL ASSETS LESS CURRENT LIABILITIES

713,808

796,291

CREDITORS

Amounts falling due after more than one year

8

(347,589

)

(433,299

)

PROVISIONS FOR LIABILITIES

(55,705

)

(70,509

)

NET ASSETS

310,514

292,483

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

310,414

292,383

310,514

292,483

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

M King - Director

1.	STATUTORY INFORMATION

Red Maple 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 2023, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 30 (2024 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

269,999

AMORTISATION

At 1 January 2025

54,000

Charge for year

54,000

At 31 December 2025

108,000

NET BOOK VALUE

At 31 December 2025

161,999

At 31 December 2024

215,999

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

1

736,738

182,563

3,004

922,306

Additions

-

18,864

-

157

19,021

At 31 December 2025

1

755,602

182,563

3,161

941,327

DEPRECIATION

At 1 January 2025

-

521,184

45,641

751

567,576

Charge for year

-

58,605

34,230

602

93,437

At 31 December 2025

-

579,789

79,871

1,353

661,013

NET BOOK VALUE

At 31 December 2025

1

175,813

102,692

1,808

280,314

At 31 December 2024

1

215,554

136,922

2,253

354,730

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

134,333

Additions

17,246

At 31 December 2025

151,579

DEPRECIATION

At 1 January 2025

33,583

Charge for year

29,499

At 31 December 2025

63,082

NET BOOK VALUE

At 31 December 2025

88,497

At 31 December 2024

100,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

30,176

218,027

Amounts owed by group undertakings

435,130

428,150

Other debtors

454

16,177

465,760

662,354

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

63,640

100,348

Hire purchase contracts

36,379

40,300

Trade creditors

60,861

273,005

Taxation and social security

1,349

8,176

Other creditors

56,275

61,748

218,504

483,577

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

91,767

111,982

Hire purchase contracts

95,405

105,900

Other creditors

160,417

215,417

347,589

433,299

9.	RELATED PARTY DISCLOSURES

Red Maple Limited is owned by Triplek Investments Limited. At 31 December 2025 £435,130 was owed by Triplek Investments to Red Maple Limited (2024: £428,150).

10.	ULTIMATE CONTROLLING PARTY

Triplek Investments Limited is the ultimate controlling party by virtue of holding all the shares in Red Maple Ltd.