IRIS Accounts Production v24.2.0.383 08996804 director 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary A Shares 1.00000 Ordinary B shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh089968042023-04-30089968042024-04-30089968042023-05-012024-04-30089968042022-04-30089968042022-05-012023-04-30089968042023-04-3008996804ns15:EnglandWales2023-05-012024-04-3008996804ns14:PoundSterling2023-05-012024-04-3008996804ns10:Director12023-05-012024-04-3008996804ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3008996804ns10:SmallEntities2023-05-012024-04-3008996804ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3008996804ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3008996804ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3008996804ns10:FullAccounts2023-05-012024-04-3008996804ns10:OrdinaryShareClass12023-05-012024-04-3008996804ns10:OrdinaryShareClass22023-05-012024-04-3008996804ns10:RegisteredOffice2023-05-012024-04-3008996804ns5:CurrentFinancialInstruments2024-04-3008996804ns5:CurrentFinancialInstruments2023-04-3008996804ns5:ShareCapital2024-04-3008996804ns5:ShareCapital2023-04-3008996804ns5:RetainedEarningsAccumulatedLosses2024-04-3008996804ns5:RetainedEarningsAccumulatedLosses2023-04-3008996804ns5:FurnitureFittings2023-05-012024-04-3008996804ns5:ComputerEquipment2023-05-012024-04-3008996804ns5:FurnitureFittings2023-04-3008996804ns5:ComputerEquipment2023-04-3008996804ns5:FurnitureFittings2024-04-3008996804ns5:ComputerEquipment2024-04-3008996804ns5:FurnitureFittings2023-04-3008996804ns5:ComputerEquipment2023-04-3008996804ns5:CostValuation2023-04-3008996804ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3008996804ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3008996804ns10:OrdinaryShareClass12024-04-3008996804ns10:OrdinaryShareClass22024-04-30


















MMA ASSOCIATES (UK) LTD

Unaudited Financial Statements

for the Year Ended 30 April 2024






MMA ASSOCIATES (UK) LTD (REGISTERED NUMBER: 08996804)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

MMA ASSOCIATES (UK) LTD

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Dr M S Kamel, G P



REGISTERED OFFICE: 4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



REGISTERED NUMBER: 08996804 (England and Wales)



ACCOUNTANTS: Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



BANKERS: HSBC Bank Plc
P O Box 105
33 Park Row
Leeds
West Yorkshire
LS1 1LD

MMA ASSOCIATES (UK) LTD (REGISTERED NUMBER: 08996804)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 355 1,127
Investments 5 40 40
395 1,167

CURRENT ASSETS
Debtors 6 8,210 2,500
Cash at bank and in hand 5,891 5,622
14,101 8,122
CREDITORS
Amounts falling due within one year 7 7,282 1,400
NET CURRENT ASSETS 6,819 6,722
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,214

7,889

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 7,014 7,689
SHAREHOLDERS' FUNDS 7,214 7,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 19 August 2024 and were signed by:





Dr M S Kamel, G P - Director


MMA ASSOCIATES (UK) LTD (REGISTERED NUMBER: 08996804)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

MMA Associates (UK) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

MMA ASSOCIATES (UK) LTD (REGISTERED NUMBER: 08996804)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 1,800 2,128 3,928
DEPRECIATION
At 1 May 2023 1,384 1,417 2,801
Charge for year 62 710 772
At 30 April 2024 1,446 2,127 3,573
NET BOOK VALUE
At 30 April 2024 354 1 355
At 30 April 2023 416 711 1,127

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023
and 30 April 2024 40
NET BOOK VALUE
At 30 April 2024 40
At 30 April 2023 40

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Yorkshire Endoscopy Servi. Ltd 7,260 2,500
Prepayments 950 -
8,210 2,500

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Directors' loan accounts 6,922 300
Accrued expenses 360 1,100
7,282 1,400

MMA ASSOCIATES (UK) LTD (REGISTERED NUMBER: 08996804)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary A Shares £1 100 100
100 Ordinary B shares £1 100 100
200 200

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
MMA Associates (UK) Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MMA Associates (UK) Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of MMA Associates (UK) Ltd in accordance with the terms of our engagement letter dated 15 April 2014. Our work has been undertaken solely to prepare for your approval the financial statements of MMA Associates (UK) Ltd and state those matters that we have agreed to state to the director of MMA Associates (UK) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MMA Associates (UK) Ltd and its director for our work or for this report.

It is your duty to ensure that MMA Associates (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of MMA Associates (UK) Ltd. You consider that MMA Associates (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MMA Associates (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH


19 August 2024