REGISTERED NUMBER: 15981755 (England and Wales)

MPA Property Investments Ltd

Unaudited Financial Statements

for the Period 26 September 2024 to 28 February 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

355,000

CURRENT ASSETS

Debtors

5

22,155

Cash at bank

24,562

46,717

CREDITORS

Amounts falling due within one year

6

411,090

NET CURRENT LIABILITIES

(364,373

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,373

)

CREDITORS

Amounts falling due after more than one year

7

(82,500

)

PROVISIONS FOR LIABILITIES

(539

)

NET LIABILITIES

(92,412

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(92,512

)

(92,412

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 June 2026 and were signed by:

Mrs M J Anandakumar - Director

1.	STATUTORY INFORMATION

MPA Property Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15981755

Registered office:

Suite 16 Enterprise House

Telford Road

Bicester

Oxon

OX26 4LD

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

352,164

Revaluations

2,836

At 28 February 2026

355,000

NET BOOK VALUE

At 28 February 2026

355,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2026

2,836

Cost

352,164

355,000

If the investment properties had not been revalued they would have been included at the following historical cost:

£

Cost

352,524

The investment properties were valued on an open market basis on 28 February 2026 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

22,155

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

183,750

Other creditors

227,340

411,090

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

82,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

266,250

The long term loans are secured by negative pledges and/or fixed charges over the investment properties held in the company.