REGISTERED NUMBER: 09923441 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BASTION ROCK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M D Allen

P J Smith

REGISTERED OFFICE:

23 Wellington Business Park

Dukes Ride

Crowthorne

Berkshire

RG45 6LS

REGISTERED NUMBER:

09923441 (England and Wales)

AUDITORS:

Goldwyns Limited

Statutory Auditors and Chartered Accountants

1 Nelson Mews

Southend on Sea

Essex

SS1 1AL

FIXED ASSETS

Tangible assets

4

466

2,057

Investments

5

1

1

467

2,058

CURRENT ASSETS

Debtors

6

161,726

22,646

Cash at bank

37,450

122,785

199,176

145,431

CREDITORS

Amounts falling due within one year

7

74,043

35,060

NET CURRENT ASSETS

125,133

110,371

TOTAL ASSETS LESS CURRENT LIABILITIES

125,600

112,429

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

125,450

112,279

SHAREHOLDERS' FUNDS

125,600

112,429

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 30 July 2026 and were signed on its behalf by:

M D Allen - Director

1.	STATUTORY INFORMATION

Bastion Rock 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 4 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

3,399

31,769

35,168

DEPRECIATION

At 1 January 2025

1,699

31,412

33,111

Charge for year

1,234

357

1,591

At 31 December 2025

2,933

31,769

34,702

NET BOOK VALUE

At 31 December 2025

466

-

466

At 31 December 2024

1,700

357

2,057

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

160,000

-

Other debtors

1,726

22,646

161,726

22,646

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,215

4,944

Taxation and social security

4,250

-

Other creditors

68,578

30,116

74,043

35,060

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

30,852

30,852

Between one and five years

20,516

46,279

51,368

77,131

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

150,000

Ordinary

0.01

150

150

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

The Report of the Auditors was unqualified.

Robert Howe BEng FCA (Senior Statutory Auditor)

for and on behalf of Goldwyns Limited

11.	CONTINGENT LIABILITIES

The company has given cross-guarantees in respect of its parent company's debts. At the balance sheet date, these liabilities totalled £14,000,000.

12.	ULTIMATE PARENT COMPANY

As at the balance sheet date, the directors consider the ultimate parent company to be Managed IT Services Group Limited, a company registered in England and Wales.