MP & JK STAR LIMITED

MP & JK STAR LIMITED
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

MP & JK STAR LIMITED Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. HPJ Accountancy & Consultancy 30 April 2026 .................................................... HPJ Accountancy & Consultancy Suite 5.6, 5th Floor Standard Buildings 94 Hope Street GLASGOW G2 6PH 13 August 2026 1

MP & JK STAR LIMITED
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
HPJ Accountancy & Consultancy
30 April 2026

....................................................

HPJ Accountancy & Consultancy
Suite 5.6, 5th Floor
Standard Buildings
94 Hope Street
GLASGOW
G2 6PH
13 August 2026

1

MP & JK STAR LIMITED
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	35,038	2,688
Investments	4	99,452	99,452
		134,490	102,140
Current assets
Stocks		77,563	53,734
Debtors: amounts falling due within one year		47,170	98,905
Debtors: amounts falling due after one year		0	(6,096)
Cash at bank and in hand		67,662	52,910
		192,395	199,453
Creditors: amount falling due within one year		(45,047)	(71,028)
Net current assets		147,348	128,425

Total assets less current liabilities		281,838	230,565
Creditors: amount falling due after more than one year		(134,734)	(88,250)
Provisions for liabilities		(972)	(486)
Net assets		146,132	141,829

Capital and reserves
Called up share capital		114,267	114,267
Profit and loss account		31,865	27,562
Shareholders' funds		146,132	141,829

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 13 August 2026 and were signed by:

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Ma Theresa Santos DILAG DILAG
Director

2

MP & JK STAR LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

MP & JK STAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07608003, registration address 20 Wenlock Road, London, N1 7GU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

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:

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. Straight line method is used on Equipment on cost 20%, Fixtures and fittings - 10% on cost, while reducing method is used for Motor vehicles at 20%.

Computer Equipment	5 Straight Line
Fixtures and Fittings	10 Straight Line
Motor Vehicles	20% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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 There were four employees during the period under review. Average number of employees during the year was 4 (2025 : 4).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 May 2025	14,300	5,670	10,984	30,954
Additions	39,838	-	-	39,838
Disposals	(14,300)	-	-	(14,300)
At 30 April 2026	39,838	5,670	10,984	56,492
Depreciation
At 01 May 2025	14,022	5,207	8,795	28,024
Charge for year	5,265	839	1,364	7,468
On disposals	(14,038)	-	-	(14,038)
At 30 April 2026	5,249	6,046	10,159	21,454
Net book values
Closing balance as at 30 April 2026	34,589	(376)	825	35,038
Opening balance as at 01 May 2025	-	464	2,224	2,688

The net book value of Computer Equipment includes £ 116 (2025 £151) in respect of assets leased under finance leases or hire purchase contracts.

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 May 2025	99,452	99,452
Additions	-	-
Disposals	-	-
At 30 April 2026	99,452	99,452

3

Registered Number: 07608003
England and Wales
MP & JK STAR LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026