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Logo On Report
Registered Number: 06513555
England and Wales

 

 

 

MI PA (UK) LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

Mi PA (UK) Limited
Contents Page
For the year ended 31 December 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Mi PA (UK) Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mi PA (UK) Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Mi PA (UK) Limited , as a body, in accordance with the terms of our engagement letter dated 29 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Mi PA (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Mi PA (UK) Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mi PA (UK) Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Mi PA (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Mi PA (UK) Limited. You consider that Mi PA (UK) Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Mi PA (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
29 June 2026
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 10,892    15,754 
10,892    15,754 
Current assets      
Debtors 353,546    329,197 
Cash at bank and in hand (38,089)   (22,544)
315,457    306,653 
Creditors: amount falling due within one year (289,463)   (281,546)
Net current assets 25,994    25,107 
 
Total assets less current liabilities 36,886    40,861 
Creditors: amount falling due after more than one year (31,833)   (34,000)
Provisions for liabilities (4,562)   (5,846)
Net assets 491    1,015 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 391    915 
Shareholders' funds 491    1,015 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 June 2026 and were signed by:


-------------------------------
Emma Mills
Director
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General Information
Mi PA (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 06513555, registration address Universal Square Devonshire Street North, Manchester, M12 6JH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 27 (2024 : 32).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2025 32,503    17,743    50,246 
Additions -    1,461    1,461 
Disposals -    -    - 
At 31 December 2025 32,503    19,204    51,707 
Depreciation
At 01 January 2025 24,151    10,341    34,492 
Charge for year 2,088    4,235    6,323 
On disposals -    -    - 
At 31 December 2025 26,239    14,576    40,815 
Net book values
Closing balance as at 31 December 2025 6,264    4,628    10,892 
Opening balance as at 01 January 2025 8,352    7,402    15,754 


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