M O People Limited - Filleted accounts

Registered number

07551253

M O People Limited

Filleted Accounts

31 March 2026

M O People Limited
Registered number:		07551253
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,235			1,646

Current assets
Debtors	4	7,815			35,951
Cash at bank and in hand		73,541			36,038
		81,356			71,989

Creditors: amounts falling due within one year	5	(20,399)			(23,784)

Net current assets			60,957			48,205

Net assets			62,192			49,851

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			61,192			48,851

Shareholders' funds			62,192			49,851

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark O'Connell
Director
Approved by the board on 10 July 2026

M O People Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 April 2025							12,285
	At 31 March 2026							12,285

	Depreciation
	At 1 April 2025							10,639
	Charge for the year							411
	At 31 March 2026							11,050

	Net book value
	At 31 March 2026							1,235
	At 31 March 2025							1,646


4	Debtors					2026		2025
£							£

	Trade debtors					7,815		15,924
	Other debtors					-		20,027
						7,815		35,951


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					19,265		23,783
	Other creditors					1,134		1
						20,399		23,784


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Director
	Loan	20,027		-		(20,027)		-

		20,027		-		(20,027)		-


7	Other information

	M O People Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brewery House
	High Street
	Twyford
	Winchester
	SO21 1RG