Mampro Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01154636

MAMPRO LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

MAMPRO LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

MAMPRO LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	A N Richardson
	K L Richardson

Registered office	Marine House
	High Street
	Waddington
	Lincoln
	Lincolnshire
	LN5 9RF

Accountants	Streets LLP
	Chartered Accountants
	Tower House
	Lucy Tower Street
	Lincoln
	Lincolnshire
	LN1 1XW

MAMPRO LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	6,088	7,593
Investments	6	–	75,566
		--------	---------
		6,088	83,159

Current assets

Debtors	7	252,182	331,077
Cash at bank and in hand		844,214	563,234
		--------------	-----------
		1,096,396	894,311

Creditors: amounts falling due within one year	8	457,908		430,296
		--------------		-----------
Net current assets			638,488	464,015
			-----------	-----------
Total assets less current liabilities			644,576	547,174

Provisions

Taxation including deferred tax	1,522	1,898
	-----------	-----------
Net assets	643,054	545,276
	-----------	-----------

MAMPRO LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	2,000	2,000
Profit and loss account	641,054	543,276
	-----------	-----------
Shareholders funds	643,054	545,276
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' 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, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

A N Richardson

Director

Company registration number: 01154636

MAMPRO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Marine House, High Street, Waddington, Lincoln, Lincolnshire, LN5 9RF.

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'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The directors make estimates and assumptions about the future. These estimates and assumptions impact recognised assets and liabilities, as well as revenue and expenses and other disclosures. These estimates are based on historical experience and on various assumptions considered reasonable under the prevailing conditions. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise. The estimates and assumptions that may have a significant effect on the carrying amounts of assets and liabilities within financial year include: Tangible fixed assets are recognised at cost or valuation, less accumulated depreciation and any impairments. Depreciation takes place over the estimated useful life, down to the assessed residual value. The carrying amount of the company's fixed assets is tested as soon as changed conditions show that a need for impairment has arisen. The carrying value of stock and associated provisioning is considered on a regular basis. When calculating the stock provision, the directors consider the age and turnover of stock items. The recoverability of trade debtors and associated provisioning is considered on a regular basis. When calculating the debtor provision, the directors consider the age of the debts and the financial position of its customers.

Revenue recognition

The turnover shown in the profit and loss account represents the value of all goods sold during the period, less returns received, at selling price exclusive of Value Added Tax. Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product, such as obsolescence, have been transferred to the customer. Turnover attributable to geographical markets outside the UK amounted to 66% for the year (2024 - 96%).

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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	-	33% straight line
Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are recognised at fair value, with any subsequent changes to fair value recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 5 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	2,253	100,184	102,437
Additions	763	2,355	3,118
Disposals	( 708)	( 7,433)	( 8,141)
	--------	-----------	-----------
At 31 December 2025	2,308	95,106	97,414
	--------	-----------	-----------
Depreciation
At 1 January 2025	2,083	92,761	94,844
Charge for the year	207	1,107	1,314
Disposals	( 708)	( 4,124)	( 4,832)
	--------	-----------	-----------
At 31 December 2025	1,582	89,744	91,326
	--------	-----------	-----------
Carrying amount
At 31 December 2025	726	5,362	6,088
	--------	-----------	-----------
At 31 December 2024	170	7,423	7,593
	--------	-----------	-----------

6. Investments

	Other investments other than loans
	£
Cost
At 1 January 2025	75,566
Disposals	( 75,566)
	---------
At 31 December 2025	–
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	75,566
	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	97,313	136,691
Other debtors	154,869	194,386
	-----------	-----------
	252,182	331,077
	-----------	-----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	237,441	248,343
Corporation tax	47,006	24,386
Social security and other taxes	–	83
Other creditors	173,461	157,484
	-----------	-----------
	457,908	430,296
	-----------	-----------

9. Related party transactions

A N Richardson , a director and shareholder in Mampro Limited, is also the sole director and shareholder in Resilienti (Rossington) Limited and Kat-Oli Limited. These companies are registered in England and Wales, numbers 07903968 and 08260860 respectively. Loan accounts are operated with both companies and at the year end the following amounts are included within other debtors: Resilienti (Rossington) Ltd: £92,519 (2024: £127,132). Kat-Oli Limited: £49,000 (2024: £60,000) No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

10. Controlling party

The company was under the control of the directors throughout the current year.