REGISTERED NUMBER: 01407232 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

M P M A LIMITED

A COMPANY LIMITED BY GUARANTEE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N J Mullen

Mr J C Galley

Mr G M Courtney

SECRETARY:

Mr C Saunders

REGISTERED OFFICE:

Suite 9-10 Victoria Chambers

174 South Coast Road

Peacehaven

East Sussex

BN10 8JH

REGISTERED NUMBER:

01407232 (England and Wales)

AUDITORS:

FKCA Limited

Statutory Auditor

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Tangible assets

4

4,793

4,531

CURRENT ASSETS

Debtors

5

48,524

52,051

Cash at bank

58,166

145,190

106,690

197,241

CREDITORS

Amounts falling due within one year

6

22,027

36,747

NET CURRENT ASSETS

84,663

160,494

TOTAL ASSETS LESS CURRENT LIABILITIES

89,456

165,025

RESERVES

Income and expenditure account

89,456

165,025

89,456

165,025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Mr J C Galley - Director

1.	STATUTORY INFORMATION

M P M A Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover represents net subscriptions and contributions paid during the calendar year, excluding value added tax.

Tangible fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

- 22.5% on reducing balance

Computer equipment

- 25% on reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost.

Taxation

MPMA Limited are exempt from taxation on its trading activities under BIM24015. Taxation for the year comprises of current tax on MPMA Limited's other income which is not exempt.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

2,666

16,639

19,305

Additions

-

1,435

1,435

At 31 December 2025

2,666

18,074

20,740

DEPRECIATION

At 1 January 2025

2,613

12,161

14,774

Charge for year

53

1,120

1,173

At 31 December 2025

2,666

13,281

15,947

NET BOOK VALUE

At 31 December 2025

-

4,793

4,793

At 31 December 2024

53

4,478

4,531

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

41,481

43,616

VAT

4,470

7,026

Prepayments

2,573

1,409

48,524

52,051

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,005

-

Corporation tax

388

243

Accruals and deferred income

20,634

36,504

22,027

36,747

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Mason BSc FCA (Senior Statutory Auditor)

for and on behalf of FKCA Limited

8.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the board of directors.

9.	SHARE CAPITAL

The company has no share capital as it is limited by guarantee.