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REGISTERED NUMBER: 09974372 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

M Pro 101 Limited

M Pro 101 Limited (Registered number: 09974372)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 4 |

M Pro 101 Limited

Company Information

for the Year Ended 31 January 2026

| DIRECTOR: | M Panayiotou

| REGISTERED OFFICE: | Brookway House

| 2 Nichol Close

| Southgate

| London

| N14 6JU

| REGISTERED NUMBER: | 09974372 (England and Wales)

| ACCOUNTANTS: | CWF & Partners Ltd

| Chartered Accountants

| Freedman House

| Christopher Wren Yard

| 117 High Street

| Croydon

| Surrey

| CR0 1QG

M Pro 101 Limited (Registered number: 09974372)

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 32,007 |  | - |  |

Investments | 6 | 1 |  | 1 |  |

Investment property | 7 | 385,000 |  | 350,000 |  |

417,008 |  | 350,001 |  |

CURRENT ASSETS

Debtors | 8 | 40,500 |  | 42,345 |  |

Cash at bank and in hand | 2,902 |  | 3,183 |  |

43,402 |  | 45,528 |  |

CREDITORS

Amounts falling due within one year | 9 | 144,239 |  | 133,313 |  |

NET CURRENT LIABILITIES | (100,837 | ) | (87,785 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 316,171 |  | 262,216 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (240,190 | ) | (221,000 | ) |

PROVISIONS FOR LIABILITIES | (12,566 | ) | (7,500 | ) |

NET ASSETS | 63,415 |  | 33,716 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 11 | 58,128 |  | 26,794 |  |

Retained earnings | 5,286 |  | 6,921 |  |

63,415 |  | 33,716 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

M Pro 101 Limited (Registered number: 09974372)

Balance Sheet - continued

31 January 2026

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 director and authorised for issue on 6 July 2026 and were signed by:

M Panayiotou - Director

M Pro 101 Limited (Registered number: 09974372)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| M Pro 101 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

| Turnover

| Turnover represent total turnover receivable for the year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Motor vehicles | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

M Pro 101 Limited (Registered number: 09974372)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| Cost

| Additions | 33,399 |  |

| At 31 January 2026 | 33,399 |  |

| Depreciation

| Charge for year | 1,392 |  |

| At 31 January 2026 | 1,392 |  |

| Net book value

| At 31 January 2026 | 32,007 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| Cost

| Additions | 34,876 |  |

| At 31 January 2026 | 34,876 |  |

| Depreciation

| Charge for year | 1,392 |  |

| At 31 January 2026 | 1,392 |  |

| Net book value

| At 31 January 2026 | 33,484 |  |

M Pro 101 Limited (Registered number: 09974372)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| Cost

| At 1 February 2025

| and 31 January 2026 | 1 |  |

| Net book value

| At 31 January 2026 | 1 |  |

| At 31 January 2025 | 1 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 February 2025 | 350,000 |  |

| Revaluations | 35,000 |  |

| At 31 January 2026 | 385,000 |  |

| Net book value

| At 31 January 2026 | 385,000 |  |

| At 31 January 2025 | 350,000 |  |

| The investment property is valued annually by the director on an open market existing use basis.

| The historical cost of the investment property amounts to £314,306 (2025 - £314,306).

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | - |  | 2,050 |  |

| Amounts owed by participating interests | 40,000 |  | 40,000 |  |

| Other debtors | 500 |  | 295 |  |

40,500 |  | 42,345 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Hire purchase contracts | 9,211 |  | - |  |

| Trade creditors | - |  | 1,555 |  |

| Taxation and social security | - |  | 145 |  |

| Other creditors | 135,028 |  | 131,613 |  |

144,239 |  | 133,313 |  |

M Pro 101 Limited (Registered number: 09974372)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans | 221,000 |  | 221,000 |  |

| Hire purchase contracts | 19,190 |  | - |  |

240,190 |  | 221,000 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans over 5 years by instalments | 221,000 |  | 221,000 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 February 2025 | 26,794 |  |

| Property revaluation | 35,000 |  |

| Deferred taxation | (3,666 | ) |

| At 31 January 2026 | 58,128 |  |

12. | ULTIMATE CONTROLLING PARTY

| During the period under review, the company was under the control of the director, Mr M. Panayiotou.