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Registered Number: 05753119
England and Wales
MAPAH INVESTMENTS LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

MAPAH INVESTMENTS LTD Contents Page For the year ended 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

MAPAH INVESTMENTS LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 4 | 262,584 |  | 279,245
|  | 262,584 |  | 279,245
Current assets |  |  |
Debtors: amounts falling due within one year |  | 10,000 |  | 12,200
Cash at bank and in hand |  | 11,233 |  | 106
|  | 21,233 |  | 12,306
Creditors: amount falling due within one year |  | (49,497) |  | (98,141)
Net current assets |  | (28,264) |  | (85,835)
Total assets less current liabilities |  | 234,320 |  | 193,410
Creditors: amount falling due after more than one year |  | 0 |  | (3,457)
Provisions for liabilities |  | (48,000) |  | (23,000)
Net assets |  | 186,320 |  | 166,953
Capital and reserves |  |  |
Called up share capital | 5 | 3,000 |  | 3,000
Profit and loss account |  | 183,320 |  | 163,953
Shareholders' funds |  | 186,320 |  | 166,953
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 23 April 2026 and were signed on its behalf by:
------------------------------- Patrice HUGON Director
1

MAPAH INVESTMENTS LTD Notes to the Abridged Financial Statements For the year ended 31 July 2025
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 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 August 2024 | 2,786 |  | 2,786
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 2,786 |  | 2,786
Depreciation
At 01 August 2024 | 2,786 |  | 2,786
Charge for year | - |  | -
On disposals | - |  | -
At 31 July 2025 | 2,786 |  | 2,786
Net book values
Closing balance as at 31 July 2025 | - |  | -
Opening balance as at 01 August 2024 | - |  | -
4. | Investments
Cost | Other investments other than loans |  | Loans to group undertakings |  | Total
| £ |  | £ |  | £
At 01 August 2024 | 279,245 |  | - |  | 279,245
Additions | 10,019 |  | 66,700 |  | 76,719
Disposals | (93,380) |  | - |  | (93,380)
At 31 July 2025 | 195,884 |  | 66,700 |  | 262,584
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,820 Class A shares of £1.00 each | 1,820 |  | 1,820
1,180 Class B shares of £1.00 each | 1,180 |  | 1,180
| 3,000 |  | 3,000
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)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
66 PROFESSIONAL SERVICES LTD | 36,350 |  | 25,200 |  | (1,800) |  | (4,920)
66 KAPKOH LTD | 0 |  | 12,200 |  | 0 |  | 0
VECTRYSS LTD | 0 |  | 0 |  | 0 |  | 21,158
VIARENTIS PROPERTY MANAGEMENT LTD | 0 |  | 0 |  | 0 |  | 72,222
7. | Ultimate Controlling Party The company is under the control of the Directors.
2