REGISTERED NUMBER: 05677232 (England and Wales)

EAP SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Garcia

Mr D Collier

SECRETARY:

Mr D Collier

REGISTERED OFFICE:

Forgeside House

S08 Forgeside House

Cardiff Bay Business Centre

Cardiff

CF24 5FA

REGISTERED NUMBER:

05677232 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

25,441

28,649

CURRENT ASSETS

Debtors

5

13,347

17,377

Cash at bank

39,652

5,588

52,999

22,965

CREDITORS

Amounts falling due within one year

6

42,761

25,983

NET CURRENT ASSETS/(LIABILITIES)

10,238

(3,018

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,679

25,631

CREDITORS

Amounts falling due after more than one year

7

15,691

21,714

NET ASSETS

19,988

3,917

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

19,984

3,913

SHAREHOLDERS' FUNDS

19,988

3,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

Mr S Garcia - Director

Mr D Collier - Director

1.	STATUTORY INFORMATION

EAP Solutions Limited 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

33,061

170

2,145

35,376

DEPRECIATION

At 1 April 2025

4,526

147

2,054

6,727

Charge for year

3,186

4

18

3,208

At 31 March 2026

7,712

151

2,072

9,935

NET BOOK VALUE

At 31 March 2026

25,349

19

73

25,441

At 31 March 2025

28,535

23

91

28,649

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

31,523

DEPRECIATION

At 1 April 2025

3,152

Charge for year

3,153

At 31 March 2026

6,305

NET BOOK VALUE

At 31 March 2026

25,218

At 31 March 2025

28,371

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,977

11,022

Other debtors

3,370

6,355

13,347

17,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,500

6,000

Hire purchase contracts

7,059

9,595

Trade creditors

4,598

7,836

Taxation and social security

13,027

(1,985

)

Other creditors

16,577

4,537

42,761

25,983

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,500

Hire purchase contracts

15,691

20,214

15,691

21,714

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

22,750

29,809

The amounts owed under hire purchase agreements are secured against the asset to which they relate.