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Registered Number: 05230220
England and Wales
M & P (UK) LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

M & P (UK) LIMITED Contents Page For the year ended 30 September 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

M & P (UK) LIMITED Accountants' Report For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of [company_name)for the year ended 30 September 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M & P (UK) LIMITED for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of M & P (UK) LIMITED, as a body, in accordance with the terms of our engagement letter dated 04 June 2026 Our work has been undertaken solely to prepare for your approval the accounts of M & P (UK) LIMITED and state those matters that we have agreed to state to the Board of Directors of M & P (UK) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & P (UK) LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that M & P (UK) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M & P (UK) LIMITED. You consider that M & P (UK) LIMITED is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of M & P (UK) LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 September 2025 .................................................... McMillan Woods (London) Limited Chartered certified accountants 9-11 Gunnery Terrace London SE18 6SW 04 June 2026 1

Registered Number: 05230220 M & P (UK) LIMITED Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 132 |  | 176
|  | 132 |  | 176
Current assets |  |  |
Cash at bank and in hand |  | 417 |  | 311
Creditors: amount falling due within one year |  | (87,462) |  | (77,567)
Net current assets |  | (87,045) |  | (77,256)
Total assets less current liabilities |  | (86,913) |  | (77,080)
Creditors: amount falling due after more than one year |  | - |  | (2,041)
Net assets |  | (86,913) |  | (79,121)
Capital and reserves |  |  |
Called up share capital |  | 100,000 |  | 100,000
Profit and loss account |  | (186,913) |  | (179,121)
Shareholders' funds |  | (86,913) |  | (79,121)
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges 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 director on 04 June 2026 and were signed by:
------------------------------- Jungpil Moon Director
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M & P (UK) LIMITED Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information M & P (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05230220, registration address 130 Colin Crescent, London, NW9 6EX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing bad levels of sales growth and profitability, and that it is not in well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company do not have adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the non-going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 of 25% 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:
Computer Equipment | 25 Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 October 2024 | 3,393 |  | 3,393
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 3,393 |  | 3,393
Depreciation
At 01 October 2024 | 3,217 |  | 3,217
Charge for year | 44 |  | 44
On disposals | - |  | -
At 30 September 2025 | 3,261 |  | 3,261
Net book values
Closing balance as at 30 September 2025 | 132 |  | 132
Opening balance as at 01 October 2024 | 176 |  | 176
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