REGISTERED NUMBER: 16144630 (England and Wales)

Financial Statements

For The Period 19 December 2024 to 31 December 2025

for

Paradigm Infrastructure Management

Services Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Directors:

S V Harris

G M P Porter

E P E Thomas

Secretary:

HP Secretarial Services Limited

Registered office:

Nene House

4 Rushmills

Northampton

NN4 7YB

Registered number:

16144630 (England and Wales)

Auditors:

Cottons Accountants LLP

The Stables

Church Walk

Daventry

Northamptonshire

NN11 4BL

Fixed assets

Tangible assets

4

149

Current assets

Debtors

5

182,713

Cash at bank

490,439

673,152

Creditors

Amounts falling due within one year

6

317,020

Net current assets

356,132

Total assets less current liabilities

356,281

Capital and reserves

Called up share capital

376,001

Retained earnings

(19,720

)

Shareholders' funds

356,281

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 21 July 2026 and were signed on its behalf by:

S V Harris - Director

1.	Statutory information

Paradigm Infrastructure Management Services 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.

The financial statements are prepared in sterling, which is the functional currency of the Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The directors have prepared the financial statements on the going concern basis, and Paradigm Tower Ventures (the parent company) have confirmed that it will provide financial support where necessary for the foreseeable future, and in any case for not less than twelve months from the date of these financial statements.

Turnover

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

Turnover is comprised of support services provided to group companies by the employees of the Company plus an arm's length mark up and the expenses incurred by the Company in providing those services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Financial instruments

Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation

Taxation for the period 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 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 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.

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 transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 .

4.	Tangible fixed assets

Computer

systems

£

Cost

Additions

163

At 31 December 2025

163

Depreciation

Charge for period

14

At 31 December 2025

14

Net book value

At 31 December 2025

149

5.

Debtors: amounts falling due within one year

£

Amounts owed by group undertakings

165,520

Other debtors

17,193

182,713

6.

Creditors: amounts falling due within one year

£

Trade creditors

25,885

Amounts owed to participating interests

237

Taxation and social security

203,353

Other creditors

87,545

317,020

7.	Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the auditors was unqualified.

Richard Wilch, FCCA (Senior Statutory Auditor)

for and on behalf of Cottons Accountants LLP

8.	Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with 100% owned members of the same group.

9.	Ultimate controlling party

The ultimate controlling party is Paradigm Tower Ventures.

The ultimate holding company is incorporated in Mauritius