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LAPCO CONSULTANCY LTD

Registered Number
08958695
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

LAPCO CONSULTANCY LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | CECIL, Thomas Desmond
| COLEMAN, Mark Giles

Company Secretary | SINCLAIR, Edward Angus

Registered Address | The Red House 10a Hackwood Lane
| Cliddesden
| Basingstoke
| RG25 2NH

Registered Number | 08958695 (England and Wales)

LAPCO CONSULTANCY LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,545 |  |  |  | 3,394
|  |  |  | 2,545 |  |  |  | 3,394
Current assets |  |  |  |  |  |  |  |
Debtors |  | 72,760 |  |  |  | 6,500 |  |
Cash at bank and on hand |  | 21,809 |  |  |  | 9,362 |  |
|  | 94,569 |  |  |  | 15,862 |  |
Creditors amounts falling due within one year | 4 | (20,540) |  |  |  | (12,373) |  |
Net current assets (liabilities) |  |  |  | 74,029 |  |  |  | 3,489
Total assets less current liabilities |  |  |  | 76,574 |  |  |  | 6,883
Creditors amounts falling due after one year | 5 |  |  | - |  |  |  | (1,601)
Net assets |  |  |  | 76,574 |  |  |  | 5,282
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Other reserves |  |  |  | 6,222 |  |  |  | 6,799
Profit and loss account |  |  |  | 70,350 |  |  |  | (1,519)
Shareholders' funds |  |  |  | 76,574 |  |  |  | 5,282

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:
CECIL, Thomas Desmond Director Registered Company No. 08958695

LAPCO CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Training & Consultancy Revenue is recognised when training service is delivered or by reference to the stage of completion at the end of a accounting period. Software services Revenue is earned for the provision of services, per organisation and users associated with the organisation, over a contractual period. The customer is required to make payments to continue to benefit from the service. In the event that they cease paying they lose the legal right to continue to use the software. The company can restrict or stop the use of the software. Income is recognised on a straight line basis over the term of the contract.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Share-based payments
--- | ---
| Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Research and development
--- | ---
| Software development costs qualify for capitalisation when can demonstrate: - technical feasibility of completing the development so that a first version (V1) will be available to use or licence - intention to complete the development of V1 so available to use or licence ability to use or licence the intangible - how the intangible asset will generate probable future economic benefits - existence of a market for the intangible asset - availability of adequate technical, financial and other resources to complete the development - ability to measure reliably the expenditure attributable to the development of the intangible asset. Commercial viability of new products is not proven until all high risk development issues are resolved through testing and resolution of prelaunch versions. This occurs just before software service is made available for licence. Accordingly development costs are not capitalised. Expenditure incurred to enhance a software service after general release is expensed to profit and loss account as incurred and included in research and development costs in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 25 | 8,851 |  | 8,851
| Disposals | (1) |  | (1)
| At 31 January 26 | 8,850 |  | 8,850
| Depreciation and impairment
| At 01 February 25 | 5,457 |  | 5,457
| Charge for year | 848 |  | 848
| At 31 January 26 | 6,305 |  | 6,305
| Net book value
| At 31 January 26 | 2,545 |  | 2,545
| At 31 January 25 | 3,394 |  | 3,394

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,227 |  | -
| Bank borrowings and overdrafts | 1,601 |  | 4,858
| Taxation and social security | 8,548 |  | 2,008
| Other creditors | 8,439 |  | 382
| Accrued liabilities and deferred income | 725 |  | 5,125
| Total | 20,540 |  | 12,373

5. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,601
| Total | - |  | 1,601