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Registered Number: 05753119
England and Wales

 

 

 

MAPAH INVESTMENTS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investments 4 279,245    265,052 
279,245    265,052 
Current assets      
Debtors: amounts falling due within one year 12,200   
Cash at bank and in hand 106    164 
12,306    164 
Creditors: amount falling due within one year (98,141)   (79,302)
Net current assets (85,835)   (79,138)
 
Total assets less current liabilities 193,410    185,914 
Creditors: amount falling due after more than one year (3,457)   (4,347)
Provisions for liabilities (23,000)   (19,000)
Net assets 166,953    162,567 
 

Capital and reserves
     
Called up share capital 5 3,000    1,820 
Profit and loss account 163,953    160,747 
Shareholders' funds 166,953    162,567 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 April 2025 and were signed on its behalf by:


-------------------------------
Patrice HUGON
Director
1
General Information
MAPAH INVESTMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 05753119, registration address Lytchett House, 13 Freeland Park, Wareham Road, Poole, BH16 6FA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 August 2023 2,786    2,786 
Additions  
Disposals  
At 31 July 2024 2,786    2,786 
Depreciation
At 01 August 2023 2,786    2,786 
Charge for year  
On disposals  
At 31 July 2024 2,786    2,786 
Net book values
Closing balance as at 31 July 2024  
Opening balance as at 01 August 2023  


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 August 2023 265,052    265,052 
Additions 14,193    14,193 
Transfer to/from tangible fixed assets  
Disposals  
At 31 July 2024 279,245    279,245 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1,820 Class A shares of £1.00 each 1,820    1,820 
1,180 Class B shares of £1.00 each 1,180   
3,000    1,820 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
66 PROFESSIONAL SERVICES LTD25,200 18,400 (4,920)(5,000)
66 KAPKOH LTD12,200 
VECTRYSS LTD21,158 20,699 
VIARENTIS PROPERTY MANAGEMENT LTD72,222 67,684 




2