REGISTERED NUMBER: 10281755 (England and Wales)

MQP INTERNATIONAL LTD

Audited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J H Courtenay

Y Zang

L Zang

REGISTERED OFFICE:

Cuttle Pool Farm

Cuttle Pool Lane

Knowle

Solihull

West Midlands

B93 0AP

REGISTERED NUMBER:

10281755 (England and Wales)

AUDITORS:

BK Plus Audit Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Investments

4

45,365

45,365

CURRENT ASSETS

Debtors

5

200

200

Cash at bank

235

301

435

501

CREDITORS

Amounts falling due within one year

6

45,772

45,772

NET CURRENT LIABILITIES

(45,337

)

(45,271

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28

94

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(72

)

(6

)

28

94

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

J H Courtenay - Director

1.	STATUTORY INFORMATION

Mqp International Ltd 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Mqp International Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

45,365

NET BOOK VALUE

At 31 December 2025

45,365

At 31 December 2024

45,365

The company's investments at the Balance Sheet date in the share capital of companies include the following:

MQP Limited

Registered office: Forward House, 17 High Street, Henley in Arden, Warwickshire, B95 5AA, United Kingdom

Nature of business: The sales and manufacture aluminium alloys.

%

Class of shares:

holding

Ordinary shares

100.00

Ai Mu Ke You Pi (Aluminium) Shanghai Limited

Registered office: China

Nature of business: Sale and manufacture of aluminium alloys.

%

Class of shares:

holding

Ordinary shares

100.00

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

200

200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

45,772

45,772

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Arran Jones FCCA (Senior Statutory Auditor)

for and on behalf of BK Plus Audit Limited