M 8UPA Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12399768

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,724		1,570

			1,724		1,570
CURRENT ASSETS
Debtors	5	6,200		-
Cash at bank and in hand		28,547		36,136

		34,747		36,136
Creditors: Amounts Falling Due Within One Year	6	(600 )		(660 )

NET CURRENT ASSETS (LIABILITIES)			34,147		35,476

TOTAL ASSETS LESS CURRENT LIABILITIES			35,871		37,046

NET ASSETS			35,871		37,046

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			35,771		36,946

SHAREHOLDERS' FUNDS			35,871		37,046

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M S Sandhu

Director

18 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

M 8UPA Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12399768 . The registered office is Unit A, Alpha House , Peacock Street, Gravesend, Kent, DA12 1DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Computer Equipment	20% Reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	2,086	1,399	3,485
Additions	-	584	584

As at 31 December 2024	2,086	1,983	4,069

Depreciation
As at 1 January 2024	1,232	683	1,915
Provided during the period	170	260	430

As at 31 December 2024	1,402	943	2,345

Net Book Value
As at 31 December 2024	684	1,040	1,724

As at 1 January 2024	854	716	1,570

5. Debtors

	2024	2023
	£	£
Due within one year
Director's loan account	6,200	-

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Accruals and deferred income	600	660

Page 2

Page 3

M 8UPA Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100