REGISTERED NUMBER: 12493439 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MPSS HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Jagsi

Mr M M Patel

Dr P M Patel

REGISTERED OFFICE:

Calamayer

213 Banstead Road

Banstead

Surrey

SM7 1QZ

REGISTERED NUMBER:

12493439 (England and Wales)

ACCOUNTANTS:

David Simon Limited

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Investment property

4

5,991,505

5,991,505

CURRENT ASSETS

Debtors

5

-

10,132

Cash at bank and in hand

93,262

100

93,262

10,232

CREDITORS

Amounts falling due within one year

6

86,015

99,704

NET CURRENT ASSETS/(LIABILITIES)

7,247

(89,472

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,998,752

5,902,033

CREDITORS

Amounts falling due after more than one year

7

5,454,421

5,590,491

NET ASSETS

544,331

311,542

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

544,231

311,442

SHAREHOLDERS' FUNDS

544,331

311,542

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

Mr S Jagsi - Director

1.	STATUTORY INFORMATION

MPSS Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

5,991,505

NET BOOK VALUE

At 31 March 2026

5,991,505

At 31 March 2025

5,991,505

No changes in fair value of investment property from last year as per the directors.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

10,132

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

728

Taxation and social security

14,123

17,038

Other creditors

71,892

81,938

86,015

99,704

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

5,454,421

5,590,491

8.	RELATED PARTY DISCLOSURES

Included in creditors falling due after more than one year is an amount of £1,918,365 (2025: £2,055,371) owed to a company in which two of the directors have an interest. In respect of this loan, interest of £32,544 (2025: £50,436) was paid during the year.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M M Patel and P M Patel by the virtue of their shareholdings.