REGISTERED NUMBER: 09974372 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

M Pro 101 Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

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

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.

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

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.

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

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

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.