Maple Controls Limited 31/03/2025 iXBRL

Company registration number: 04828278

Maple Controls Limited

Unaudited filleted financial statements

31 March 2025

Maple Controls Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Maple Controls Limited

Directors and other information


	Director	Mr C Nightingale


	Secretary	Mrs S Nightingale


	Company number	04828278


	Registered office	Rosegarth House
		7a Prospect Road
		Ossett
		West Yorkshire
		WF5 8AN


	Accountants	Streets
		10 Cliff Parade
		Wakefield
		West Yorkshire
		WF1 2TA

Maple Controls Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	49,689		63,981
		_______		_______
			49,689		63,981

Current assets
Stocks		48,300		45,210
Debtors	6	240,964		221,219
Cash at bank and in hand		198,236		111,294
		_______		_______
		487,500		377,723
Creditors: amounts falling due
within one year	7	( 111,634)		( 101,176)
		_______		_______
Net current assets			375,866		276,547
			_______		_______
Total assets less current liabilities			425,555		340,528

Creditors: amounts falling due
after more than one year	8		-		( 5,570)

Provisions for liabilities			( 15,995)		( 15,995)

			_______		_______
Net assets			409,560		318,963
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			409,360		318,763
			_______		_______
Shareholders funds			409,560		318,963
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 August 2025 , and are signed on behalf of the board by:

Mr C Nightingale

Director

Company registration number: 04828278

Maple Controls Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Rosegarth House, 7a Prospect Road, Ossett, West Yorkshire, WF5 8AN.

2. Statement of compliance

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

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

Tangible assets

tangible assets are initially recorded at cost, and are 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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	33.33 %	straight line
Plant and machinery	-	15 %	reducing balance
Furniture and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computer equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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. 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 are largely independent of the cash inflows from other assets or groups of assets.

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 stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 11 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Computer Equipment	Total
	£	£	£	£	£	£
Cost
At 1 April 2024	15,810	19,083	21,970	135,330	38,516	230,709
Additions	-	-	-	-	5,292	5,292
	_______	_______	_______	_______	_______	_______
At 31 March 2025	15,810	19,083	21,970	135,330	43,808	236,001
	_______	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	15,810	17,921	19,877	77,471	35,649	166,728
Charge for the year	-	174	314	14,465	4,631	19,584
	_______	_______	_______	_______	_______	_______
At 31 March 2025	15,810	18,095	20,191	91,936	40,280	186,312
	_______	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	-	988	1,779	43,394	3,528	49,689
	_______	_______	_______	_______	_______	_______
At 31 March 2024	-	1,162	2,093	57,859	2,867	63,981
	_______	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	188,953	151,378
Other debtors	52,011	69,841
	_______	_______
	240,964	221,219
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	11,053	8,756
Corporation tax	62,786	40,754
Social security and other taxes	5,399	4,083
Other creditors	32,396	47,583
	_______	_______
	111,634	101,176
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	-	5,570
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr C Nightingale	( 1,564)	-	1,057	( 507)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr C Nightingale	( 2,082)	518	-	( 1,564)
		_______	_______	_______	_______

10. Controlling party

The director is the controlling party of the company.