MAP 01 LTD


Director	M A Pastuszynski


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	11641849 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		33,333		-
Tangible assets	4		-		17
Investments	5		12,898		12,898
			46,231		12,915
Current assets
Debtors	6	-		118,500
Cash at bank and on hand		21,150		298,596
		21,150		417,096
Creditors amounts falling due within one year	7	(370,084)		(453,772)
Net current assets (liabilities)			(348,934)		(36,676)
Total assets less current liabilities			(302,703)		(23,761)
Net assets			(302,703)		(23,761)
Capital and reserves
Called up share capital			6,001		6,001
Profit and loss account			(308,704)		(29,762)
Shareholders' funds			(302,703)		(23,761)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 July 2026, and are signed on its behalf by:

M A Pastuszynski
Director
Registered Company No. 11641849

MAP 01 LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	50,000	50,000
At 31 October 25	50,000	50,000
Amortisation and impairment
Charge for year	16,667	16,667
At 31 October 25	16,667	16,667
Net book value
At 31 October 25	33,333	33,333
At 31 October 24	-	-

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 November 24	860	860
At 31 October 25	860	860
Depreciation and impairment
At 01 November 24	843	843
Charge for year	17	17
At 31 October 25	860	860
Net book value
At 31 October 25	-	-
At 31 October 24	17	17

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 November 24	12,898	12,898
At 31 October 25	12,898	12,898
Net book value
At 31 October 25	12,898	12,898
At 31 October 24	12,898	12,898

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	118,500
Total	-	118,500

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	9,133
Other creditors	366,684	442,239
Accrued liabilities and deferred income	3,400	2,400
Total	370,084	453,772

8.	Related party transactions
	As at the balance sheet date, the company owed an amount of £148,344 (2024: £216,857) to the director. The amount is interest free and repayable on demand.