Company registration number 11255126 (England and Wales)
MPowered Training Academy Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 March 2026
PAGES FOR FILING WITH REGISTRAR
Mpowered Training Academy Ltd
MPowered Training Academy Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
MPowered Training Academy Ltd
Statement of financial position
as at 31 March 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
61,525
54,625
Cash at bank and in hand
7,910
9,225
69,435
63,850
Creditors: amounts falling due within one year
(8,712)
(18,465)
Net current assets
60,723
45,385
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
60,722
45,384
Total equity
60,723
45,385

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 August 2026
M Power
Director
Company registration number 11255126 (England and Wales)
Mpowered Training Academy Ltd
MPowered Training Academy Ltd
Notes to the financial statements
for the year ended 31 March 2026
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% straight line
Computers
25% straight line

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.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Mpowered Training Academy Ltd
MPowered Training Academy Ltd
Notes to the financial statements (continued)
for the year ended 31 March 2026
1
Accounting policies
(continued)
- 3 -
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
1
3
Tangible fixed assets
Total
£
Cost
At 1 April 2025 and 31 March 2026
2,753
Depreciation and impairment
At 1 April 2025 and 31 March 2026
2,753
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
4
Company information

MPowered Training Academy Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 21 Palace Road, London, Greater London, N8 8QL.

2026-03-31 2025-04-01 false false false 13 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity M Power 11255126 2025-04-01 2026-03-31 11255126 2026-03-31 11255126 core:WithinOneYear 2026-03-31 11255126 core:WithinOneYear 2025-03-31 11255126 2025-03-31 11255126 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 11255126 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11255126 core:ShareCapital 2026-03-31 11255126 core:ShareCapital 2025-03-31 11255126 core:RetainedEarningsAccumulatedLosses 2026-03-31 11255126 core:RetainedEarningsAccumulatedLosses 2025-03-31 11255126 bus:Director1 2025-04-01 2026-03-31 11255126 core:FurnitureFittings 2025-04-01 2026-03-31 11255126 core:ComputerEquipment 2025-04-01 2026-03-31 11255126 2024-04-01 2025-03-31 11255126 2025-03-31 11255126 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11255126 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11255126 bus:FRS102 2025-04-01 2026-03-31 11255126 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 11255126 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP