REGISTERED NUMBER: 13690872 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

MAPLE WINDOWS AND DOORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M W Chuhan

A Ali

REGISTERED OFFICE:

1 Kings Avenue

London

N21 3NA

REGISTERED NUMBER:

13690872 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Intangible assets

4

2,999

5,999

Property, plant and equipment

5

63,760

52,603

66,759

58,602

CURRENT ASSETS

Inventories

15,000

15,000

Debtors

6

958,021

948,761

Cash at bank

61,322

52,533

1,034,343

1,016,294

CREDITORS

Amounts falling due within one year

7

460,459

567,313

NET CURRENT ASSETS

573,884

448,981

TOTAL ASSETS LESS CURRENT LIABILITIES

640,643

507,583

CREDITORS

Amounts falling due after more than one year

8

34,452

77,992

NET ASSETS

606,191

429,591

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

605,791

429,191

606,191

429,591

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

M W Chuhan - Director

1.	STATUTORY INFORMATION

Maple Windows And Doors 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods. There are no significant judgements or estimates involved in the preparation of the financial statements.

Turnover

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

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

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant & machinery 25% on reducing balance

Fixtures & fittings 20% on reducing balance

Motor vehicles 25% on reducing balance

Computer equipment 25% on reducing balance

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit or loss.

Stocks

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

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

15,000

AMORTISATION

At 1 November 2024

9,001

Charge for year

3,000

At 31 October 2025

12,001

NET BOOK VALUE

At 31 October 2025

2,999

At 31 October 2024

5,999

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

79,100

3,650

28,177

578

111,505

Additions

-

-

30,827

1,457

32,284

At 31 October 2025

79,100

3,650

59,004

2,035

143,789

DEPRECIATION

At 1 November 2024

45,730

1,781

11,138

253

58,902

Charge for year

8,342

374

11,966

445

21,127

At 31 October 2025

54,072

2,155

23,104

698

80,029

NET BOOK VALUE

At 31 October 2025

25,028

1,495

35,900

1,337

63,760

At 31 October 2024

33,370

1,869

17,039

325

52,603

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

606,004

632,263

Amounts owed by connected companies

90,000

-

Other debtors

255,617

310,098

951,621

942,361

Amounts falling due after more than one year:

Amounts owed by connected companies

6,400

6,400

Aggregate amounts

958,021

948,761

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

184,382

128,261

Taxation and social security

73,014

189,520

Other creditors

203,063

249,532

460,459

567,313

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to connected companies

34,452

77,992

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

A Ali

Balance outstanding at start of year

(34,921

)

(34,921

)

Amounts advanced

90,000

-

Amounts repaid

(11,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,079

(34,921

)

10.	RELATED PARTY DISCLOSURES