REGISTERED NUMBER: 14795862 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2026 to 30 April 2026

for

Bapon It Services Ltd

Page

Company Information

1

Income Statement

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs N Inbaraj

REGISTERED OFFICE:

Victory House

400 Pavillion Drive

Northampton Business Park

Northampton

NN4 7PA

REGISTERED NUMBER:

14795862 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

86-90 Paul Street

London

EC2A 4NE

TURNOVER

308,879

292,592

Cost of sales

119,579

101,732

GROSS PROFIT

189,300

190,860

Administrative expenses

156,414

184,939

OPERATING PROFIT

32,886

5,921

Interest receivable and similar income

2

18

32,888

5,939

Interest payable and similar expenses

-

645

PROFIT BEFORE TAXATION

32,888

5,294

Tax on profit

4

-

3

PROFIT FOR THE FINANCIAL PERIOD

32,888

5,291

FIXED ASSETS

Investments

5

2,885

2,885

CURRENT ASSETS

Debtors

6

-

108,465

Cash at bank

40,508

11,653

40,508

120,118

CREDITORS

Amounts falling due within one year

7

109,685

222,183

NET CURRENT LIABILITIES

(69,177

)

(102,065

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(66,292

)

(99,180

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

(66,293

)

(99,181

)

SHAREHOLDERS' FUNDS

(66,292

)

(99,180

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

Mrs N Inbaraj - Director

1.	STATUTORY INFORMATION

Bapon It Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2025 - 7 ) .

Period

Period

1.1.26

1.5.25

to

to

30.4.26

31.12.25

£

£

Director's remuneration

-

-

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the period was as follows:

Period

Period

1.1.26

1.5.25

to

to

30.4.26

31.12.25

£

£

Current tax:

UK corporation tax

-

3

Tax on profit

-

3

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2026

and 30 April 2026

2,885

NET BOOK VALUE

At 30 April 2026

2,885

At 31 December 2025

2,885

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

31.12.25

£

£

Trade debtors

-

108,465

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

31.12.25

£

£

Bank loans and overdrafts (see note 8)

7,218

8,245

Trade creditors

661

-

Tax

4

3

Social security and other taxes

4,019

11,735

VAT

42,937

34,616

Other creditors

21,673

22,092

Net wages

-

56,777

Directors' current accounts

33,173

88,715

109,685

222,183

8.

LOANS

An analysis of the maturity of loans is given below:

30.4.26

31.12.25

£

£

Amounts falling due within one year or on demand:

Bank loans

7,218

8,245

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

31.12.25

value:

£

£

100

Ordinary shares

.01

1

1

10.

RESERVES

Retained

earnings

£

At 1 January 2026

(99,181

)

Profit for the period

32,888

At 30 April 2026

(66,293

)