REGISTERED NUMBER: 09949037 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

MABAPA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

D G Demetriou

A Demetriou

Registered office:

Claygate Sachel Court Drive

Alfold

Cranleigh

GU6 8HR

Registered number:

09949037 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

1,278

1,685

Investments

5

447,973

328,457

449,251

330,142

Current assets

Debtors

6

4,912

78,378

Investments

7

790,527

705,102

Cash at bank and in hand

268,774

240,318

1,064,213

1,023,798

Creditors

Amounts falling due within one year

8

645,632

549,968

Net current assets

418,581

473,830

Total assets less current liabilities

867,832

803,972

Capital and reserves

Called up share capital

9

110

110

Retained earnings

867,722

803,862

867,832

803,972

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

D G Demetriou - Director

1.	Statutory information

Mabapa 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.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

5% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investment - other loans

The investment in other loans refers to loan notes. This financial asset is subsequently valued at amortised cost using the effective interest rate method.

Current asset investments

Current assets investments relate to listed investments which are subsequently valued for at fair value through profit and loss. The gain recognised in the profit and loss for the period totals £47,510 (2025: profit of £51,146). The fair value is ascertained by the stock market and the investment are held as part of trading portfolios.

3.	Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

4.	Tangible fixed assets

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 February 2025

958

22,216

23,174

Additions

653

-

653

Disposals

-

(3,936

)

(3,936

)

At 31 January 2026

1,611

18,280

19,891

Depreciation

At 1 February 2025

958

20,531

21,489

Charge for year

218

842

1,060

Eliminated on disposal

-

(3,936

)

(3,936

)

At 31 January 2026

1,176

17,437

18,613

Net book value

At 31 January 2026

435

843

1,278

At 31 January 2025

-

1,685

1,685

5.	Fixed asset investments

2026

2025

£

£

Other investments not loans

19,091

17,745

Other loans

428,882

310,712

447,973

328,457

Additional information is as follows:

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Other investments

19,091

17,745

Other loans

£

At 1 February 2025

310,713

New in year

275,000

Repayment in year

(156,831

)

At 31 January 2026

428,882

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

2,737

2,002

Other debtors

2,175

76,376

4,912

78,378

7.	Current asset investments

2026

2025

£

£

Listed investments

790,527

705,102

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Tax

8,133

(202

)

Other creditors

164,664

164,788

Directors' current accounts

472,835

385,382

645,632

549,968

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

£

50

Ordinary A

1.00

50

50

Ordinary B

1.00

50

10

Ordinary C

1.00

10

110