MPA Professional Services LLP

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: OC449219

		31 March 2025		30 September 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	4,000		4,000

		4,000		4,000
NET CURRENT ASSETS (LIABILITIES)			4,000		4,000

TOTAL ASSETS LESS CURRENT LIABILITIES			4,000		4,000

NET ASSETS ATTRIBUTABLE TO MEMBERS			4,000		4,000

REPRESENTED BY:
Loans and other debts due to members
Other amounts		4,000		4,000

			4,000		4,000

			4,000		4,000

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			4,000		4,000

			4,000		4,000

For the period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

On behalf of the members

M Price

Designated Member

17/12/2025

The notes on page 2 form part of these financial statements.

1. General Information

MPA Professional Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449219 . The Registered Office is NP-105, iCentre, Howard Way, Newport Pagnell, Milton Keynes, Buckinghamshire, MK16 9PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 2 (2024: 2)

4. Debtors

	31 March 2025	30 September 2024
	£	£
Due within one year
Amounts owed by group undertakings	4,000	4,000

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