Registration number: 06372787

In-Pact Accountancy Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

In-Pact Accountancy Limited

Company Information

Director

A Boniface

Company secretary

R Boniface

Registered office

230 Malden Road Cheam, Surrey Surrey SM3 8EJ

Accountants

Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

In-Pact Accountancy Limited

(Registration number: 06372787)
Statement of Financial Position as at 30 April 2026

	Note	2026 £	2024 £
Non current assets
Property, Plant and Equipment	4	-	-
Current assets
Receivables	5	305	2,390
Cash at bank and in hand		2,693	3,733
	5	2,998	6,123
Payables: Amounts falling due within one year	7	(2,996)	(6,119)
Net current assets		2	4
Net assets		2	4
Equity
Called up share capital	8	1	1
Profit and loss account		1	3
Shareholders' funds		2	4

For the financial period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

The financial statements of In-Pact Accountancy Limited were approved and authorised for issue by the director on 20 July 2026
 

.........................................

A Boniface
Director

In-Pact Accountancy Limited

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 30 April 2026

1	General information

In-Pact Accountancy Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 1.

2	Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

In-Pact Accountancy Limited

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 30 April 2026 (continued)

2	Accounting policies (continued)

Taxation

The tax expense for the period comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

Property, Plant and Equipment

Property, Plant and Equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office building	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Receivables

Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

In-Pact Accountancy Limited

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 30 April 2026 (continued)

2	Accounting policies (continued)

Payables

Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

In-Pact Accountancy Limited

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 30 April 2026 (continued)

4	Property, Plant and Equipment

	Office building  £
Cost
At 1 January 2025	7,200
At 30 April 2026	7,200
Depreciation
At 1 January 2025	7,200
At 30 April 2026	7,200
Carrying amount
At 30 April 2026	-

5	Receivables

	2026 £	2024 £
Prepayments	-	1,028
Other receivables	305	1,362
	305	2,390

6	Cash and cash equivalents

	2026 £	2024 £
Cash at bank	2,693	3,733

In-Pact Accountancy Limited

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 30 April 2026 (continued)

7

Payables

	Note	2026 £	2024 £
Due within one year
Director's current account		-	4,506
Trade payables		1,382	1,613
Taxation and social security		514	-
Accruals and deferred income		1,100	-
		2,996	6,119

8	Share capital and reserves

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
Ordinary shares of £1	1	1	1	1

The company has one class of share capital which carries no right to fixed income.

Reserves
The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.

In-Pact Accountancy Limited

Notes to the Unaudited Financial Statements
for the Period from 1 January 2025 to 30 April 2026 (continued)

9

Dividends

		2026		2024
		£		£
Interim dividend of £2,131.00 (2024 - £10,625.00) per ordinary share		2,131		10,625

10	Related party transactions

At 30 April 2026, A Boniface was owed £1 by the company (2024: £4,506). The loan is interest free and has no fixed repayment date or repayment schedule.