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REGISTERED NUMBER: OC325960

MMA PARTNERSHIP LLP

Filleted Unaudited Financial Statements

31 March 2026

MMA PARTNERSHIP LLP

Balance Sheet

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1 | 1

Current assets

Debtors | 6 | 131,187 |  | 185,695
Cash at bank and in hand | 187,162 |  | 142,463
| --------- |  | ---------
| 318,349 |  | 328,158

Creditors: amounts falling due within one year | 7 | ( 70,374) |  | ( 65,711)
| --------- |  | ---------
Net current assets |  | 247,975 | 262,447
|  | --------- | ---------
Total assets less current liabilities |  | 247,976 | 262,448
|  | --------- | ---------
Net assets |  | 247,976 | 262,448
|  | --------- | ---------

Represented by:
Loans and other debts due to members

Members' capital classified as a liability | 8 |  | 120,000 | 120,000
Other amounts | 8 |  | 127,976 | 142,448
|  | --------- | ---------
|  | 247,976 | 262,448
|  | --------- | ---------

Members' other interests

Other reserves |  | – | –
|  | --------- | ---------
|  | 247,976 | 262,448
|  | --------- | ---------

Total members' interests

Loans and other debts due to members | 8 |  | 247,976 | 262,448
Members' other interests |  | – | –
|  | --------- | ---------
|  | 247,976 | 262,448
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the profit and loss account has not been delivered.
For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

MMA PARTNERSHIP LLP

Balance Sheet (continued)

31 March 2026
These financial statements were approved by the members and authorised for issue on 13 August 2026 , and are signed on their behalf by:

Mr. V. M. Mistry | Mr. S. M. Mistry
Designated Member | Designated Member

Mr. S. M. N. Mistry |
Designated Member |

Registered number: OC325960

MMA PARTNERSHIP LLP

Notes to the Financial Statements

Year ended 31 March 2026

1. | General information

The LLP is registered in England and Wales. The address of the registered office is 6 Bruce Grove, London, N17 6RA.

2. | Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3. | Accounting policies

Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The principal estimates and judgements that could have a significant effect upon the LLP's financial results relates to: Accrued income and fees on account Income has been recognised in respect of services delivered where right to consideration is receivable at the balance sheet date. Certain judgements have been applied with regard to unbilled client engagements concerning future revenues, exposure to credit risk and the degree of completion of the underlying contractual arrangements.
Revenue recognition
Revenue represents amounts recoverable from clients for professional services provided during the year. It is measured at the fair value of consideration received or receivable on each client assignment, including expenses and disbursements but excluding Value Added Tax. Revenue is recognised when the amount can be reliably measured and it is probable that future economic benefits will flow.
Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the profit and loss account in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the balance sheet.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the profit and loss account and are equity appropriations in the balance sheet.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are presented in the balance sheet within 'Loans and other debts due to members' and are charged to the profit and loss account within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the balance sheet within 'Members' other interests'.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% straight line

Taxation
Taxation on LLP profits is the personal liability of the members, consequently neither taxation nor related deferred taxation are accounted for in these financial statements.
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Financial instruments
The LLP only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

4. | Employee numbers

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to 7 (2025: 8 ).

5. | Tangible assets

| Fixtures and fittings | Total
| £ | £
Cost |  |
At 1 April 2025 and 31 March 2026 | 62,357 | 62,357
| -------- | --------
Depreciation |  |
At 1 April 2025 and 31 March 2026 | 62,356 | 62,356
| -------- | --------
Carrying amount |  |
At 31 March 2026 | 1 | 1
| -------- | --------
At 31 March 2025 | 1 | 1
| -------- | --------

6. | Debtors

| 2026 | 2025
| £ | £
Trade debtors | 120,718 | 163,695
Prepayments and accrued income | 10,469 | 22,000
| --------- | ---------
| 131,187 | 185,695
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Accruals and deferred income | 15,941 | 14,531
Social security and other taxes | 54,433 | 51,180
| -------- | --------
| 70,374 | 65,711
| -------- | --------

8. | Loans and other debts due to members

| 2026 | 2025
| £ | £
Amounts owed to members in respect of profits | 127,976 | 142,448
Other amounts | 120,000 | 120,000
| --------- | ---------
| 247,976 | 262,448
| --------- | ---------

9. | Policy with regard to loans and other amounts due to members

In the event of a winding up of the LLP, loans and other debts due to members rank equally with unsecured creditors. No additional protection is afforded to creditors.