MAPLE HAYES HOME FARM LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 00487792

MAPLE HAYES HOME FARM LIMITED

Unaudited Financial Statements

31 March 2026

MAPLE HAYES HOME FARM LIMITED

Financial Statements

Year ended 31 March 2026

Contents	Page

Officers and professional advisers	1

Directors' report	2

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements	3

Statement of income and retained earnings	4

Statement of financial position	5

Notes to the financial statements	6

MAPLE HAYES HOME FARM LIMITED

Officers and Professional Advisers

The board of directors	P J Hammersley
	M Hammersley

Registered office	Gorton Lodge Farm
	Longdon
	Rugeley
	Staffordshire
	WS15 4NN

Accountants	Hugh Reynolds Limited
	Accountants
	18 Appleton Avenue
	Stourbridge
	West Midlands
	DY8 2JZ

MAPLE HAYES HOME FARM LIMITED

Directors' Report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Directors

The directors who served the company during the year were as follows:

P J Hammersley
M Hammersley

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 12 October 2026 and signed on behalf of the board by:

P J Hammersley

Director

Registered office:

Gorton Lodge Farm

Longdon

Rugeley

Staffordshire

WS15 4NN

MAPLE HAYES HOME FARM LIMITED

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of MAPLE HAYES HOME FARM LIMITED

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Hugh Reynolds Limited Accountants

18 Appleton Avenue Stourbridge West Midlands DY8 2JZ

12 October 2026

MAPLE HAYES HOME FARM LIMITED

Statement of Income and Retained Earnings

Year ended 31 March 2026

	2026	2025
Note	£	£
Turnover	85,490	73,808

Cost of sales	35,656	37,511
	--------	--------
Gross profit	49,834	36,297

Administrative expenses	51,363	40,419
Other operating income	555	9,591
	--------	--------
Operating (loss)/profit	( 974)	5,469

Other interest receivable and similar income	5	–	1,008
		--------	--------
(Loss)/profit before taxation		( 974)	6,477

Tax on (loss)/profit	–	1,347
	----	-------
(Loss)/profit for the financial year and total comprehensive income	( 974)	5,130
	----	-------

Retained earnings at the start of the year	1,692,380	1,687,250
	------------	------------
Retained earnings at the end of the year	1,691,406	1,692,380
	------------	------------

All the activities of the company are from continuing operations.

MAPLE HAYES HOME FARM LIMITED

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	6		1,521,225	1,521,225

Current assets

Stocks		26,312	33,591
Debtors	7	18,121	20,201
Cash at bank and in hand		164,906	158,370
		---------	---------
		209,339	212,162

Creditors: amounts falling due within one year	8	32,158		34,007
		---------		---------
Net current assets			177,181	178,155
			------------	------------
Total assets less current liabilities			1,698,406	1,699,380
			------------	------------
Net assets			1,698,406	1,699,380
			------------	------------

Capital and reserves

Called up share capital	7,000	7,000
Profit and loss account	1,691,406	1,692,380
	------------	------------
Shareholders funds	1,698,406	1,699,380
	------------	------------

These financial statements have been prepared 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'.

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

P J Hammersley

Director

Company registration number: 00487792

MAPLE HAYES HOME FARM 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 and Wales. The address of the registered office is Gorton Lodge Farm, Longdon, Rugeley, Staffordshire, WS15 4NN.

2. Statement of compliance

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

Revenue recognition

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Other interest receivable and similar income

	2026	2025
	£	£
Interest on cash and cash equivalents	–	1,008
	----	-------

6. Tangible assets

	Land and buildings
	£
Cost
At 1 April 2025 and 31 March 2026	1,521,225
	------------
Depreciation
At 1 April 2025 and 31 March 2026	–
	------------
Carrying amount
At 31 March 2026	1,521,225
	------------
At 31 March 2025	1,521,225
	------------

7. Debtors

	2026	2025
	£	£
Other debtors	18,121	20,201
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	–	1,347
Other creditors	32,158	32,660
	--------	--------
	32,158	34,007
	--------	--------