Company No: 16222031 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

M S Ubhoo (Appointed 31 January 2025)

Registered office	2nd Floor 168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

Company number

16222031 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	31.12.2025
		£
Fixed assets
Tangible assets	3	2,981
		2,981
Current assets
Debtors	4	( 56,250)
Cash at bank and in hand		148,694
		92,444
Creditors: amounts falling due within one year	5	( 30,337)
Net current assets		62,107
Total assets less current liabilities		65,088
Net assets		65,088
Capital and reserves
Called-up share capital	6	1
Profit and loss account		65,087
Total shareholder's funds		65,088

For the financial period ending 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:

• The member has not required the Company to obtain an audit of its financial statements for the financial period 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of MSU Financial Services Limited (registered number: 16222031) were approved and authorised for issue by the Director on 19 August 2026. They were signed on its behalf by:

M S Ubhoo Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

MSU Financial Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The reporting period covers the date of incorporation through to the financial year end of the Company, resulting in an 11-month reporting period. There are no comparative figures included in the financial statements that could be impacted by this reporting period.

Turnover

Turnover is stated net of VAT and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 31.01.2025 to 31.12.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 31 January 2025	0		0
Additions	3,909		3,909
At 31 December 2025	3,909		3,909
Accumulated depreciation
At 31 January 2025	0		0
Charge for the financial period	928		928
At 31 December 2025	928		928
Net book value
At 31 December 2025	2,981		2,981

4. Debtors

	31.12.2025
	£
Trade debtors	( 56,250)

5. Creditors: amounts falling due within one year

	31.12.2025
	£
Amounts owed to director	99
Accruals	2,220
Taxation and social security	28,018
	30,337

6. Called-up share capital

	31.12.2025
	£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1

7. Related party transactions

Transactions with the entity's director

	31.12.2025
	£
Amounts owed to the director	99

No interest has been charged on the above balance and there are no set repayment terms.

During the financial period, dividends were voted to the director totalling £20,000.