ACCOUNTS - Final Accounts preparation

Registered number: 02395701

MPL TOURS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


MPL TOURS LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 3


MPL TOURS LIMITED REGISTERED NUMBER:02395701

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1		1
Current assets
Debtors: amounts falling due within one year	5	42		42
Bank and cash balances		76,500		76,533
Net current assets			76,542		76,575

Net assets			76,543		76,576

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		76,541	76,574
		76,543	76,576

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 December 2025.

R J Ewbank

Director

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

Page 1


MPL TOURS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

MPL Tours Limited is a private limited liability company incorporated in England and Wales, with its principal place of business and registered office address at 1 Soho Square, London, W1D 3BQ.
The principal activity of the Company is to act as a designated member of MPL Tours (UK) LLP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Fixed asset investments are measured at costs less accumulated impairment.

2.3

Debtors

Short term debtors are measured at the transaction price.

2.4

Affiliated undertakings

In these financial statements companies are described as affiliates of MPL Tours Limited if:

a)they have the same shareholders or ultimate shareholders as MPL Tours Limited, or

b)the company is owned by one or more of the shareholders of MPL Tours Limited.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Fixed asset investments

		Other fixed asset investments
		£
	Cost
	At 1 April 2024	1
	At 31 March 2025	1

The Company is a member of MPL Tours UK (LLP), a limited liability partnership registered in England & Wales.

Page 2


MPL TOURS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	40	40
Amounts owed by affiliated undertakings	2	2
	42	42

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1 each	2	2

7.	Controlling party

The company is a wholly owned subsidiary of MPL Communications Limited, a company registered in England & Wales, which the directors regard as the ultimate parent undertaking.

Page 3