MOPI LTD


Director	AMIN, Mehulkumar


Registered Address	5 Lovell Close
	Birmingham
	B29 4LH


Registered Number	15073126 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		92,700		97,595
			92,700		97,595
Current assets
Debtors	5	930		-
Cash at bank and on hand		7,668		3,695
		8,598		3,695
Creditors amounts falling due within one year	6	(99,428)		(100,614)
Net current assets (liabilities)			(90,830)		(96,919)
Total assets less current liabilities			1,870		676
Net assets			1,870		676
Capital and reserves
Called up share capital			150		100
Other reserves			(3,965)		-
Profit and loss account			5,685		576
Shareholders' funds			1,870		676

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 May 2026, and are signed on its behalf by:

AMIN, Mehulkumar
Director
Registered Company No. 15073126

MOPI LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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), modified to include investment properties at fair value.

	Judgements and key sources of estimation uncertainty
	The fair value of investment properties is based on market data and the directors' knowledge of local property values.

	Revenue from rendering of services
	Rental income is recognised on a straight-line basis over the period of the lease.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Impairment of non-financial assets policy
	Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Investment property
	The company own a residential investment property located in UK. This is held for rental income and is measured at fair value, revalued annually by the directors.


		£
	Fair value at 01 September 24	97,595
	Fair value adjustments	(4,895)
	At 31 August 25	92,700

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Deferred tax asset, debtors	930	-
Total	930	-

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,198	135
Other creditors	97,819	100,079
Accrued liabilities and deferred income	411	400
Total	99,428	100,614

7.	Controlling party
	The company’s immediate parent undertaking is Garam Investments Ltd, a company incorporated in England and Wales, which owns 66.67% of the issued share capital of the company. The directors consider Garam Investments Ltd to be the company’s ultimate controlling party. The registered office of the parent undertaking is 5 Lovell Close, Birmingham, England, B29 4LH. The parent undertaking is exempt from the requirement to prepare consolidated financial statements.

Controlling party

The company’s immediate parent undertaking is Garam Investments Ltd, a company incorporated in England and Wales, which owns 66.67% of the issued share capital of the company.

The directors consider Garam Investments Ltd to be the company’s ultimate controlling party.

The registered office of the parent undertaking is 5 Lovell Close, Birmingham, England, B29 4LH.

The parent undertaking is exempt from the requirement to prepare consolidated financial statements.