Wapanamann Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 15215983

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,270		11,463

			10,270		11,463
CURRENT ASSETS
Stocks		8,401		11,677
Debtors		35,592		29,125
Cash at bank and in hand		556		2,976

		44,549		43,778
Creditors: Amounts Falling Due Within One Year		(142,743 )		(102,908 )

NET CURRENT ASSETS (LIABILITIES)			(98,194 )		(59,130 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(87,924 )		(47,667 )

NET LIABILITIES			(87,924 )		(47,667 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(88,024 )		(47,767 )

SHAREHOLDERS' FUNDS			(87,924)		(47,667)

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Wapanamann Ltd

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

P Even

Director

07/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wapanamann Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15215983 . The registered office is 86-88 Clerkenwell Road, London, EC1M 5RJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. At the Statement of Financial Position date the company has net current liabilities of £98,194 and net liabilities of £87,924. The validity of the going concern assumption depends on the continued support of the company's shareholders and providers of finance. The directors are of the opinion that this support will not be withdrawn and that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of this support.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are legal fees relating to a lease. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Wapanamann Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2025: 20)

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	11,927

As at 31 March 2026	11,927

Amortisation
As at 1 April 2025	464
Provided during the period	1,193

As at 31 March 2026	1,657

Net Book Value
As at 31 March 2026	10,270

As at 1 April 2025	11,463

5. Share Capital

	31 March 2026	31 March 2025
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

6. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 March 2026	31 March 2025
	£	£
Not later than one year	75,300	75,300
Later than one year and not later than five years	525,007	525,007
Later than five years	512,727	632,728

	1,113,034	1,233,035

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Wapanamann Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

7. Related Party Transactions

During the period under review, the company entered into transactions with companies which the shareholders and directors, Mr W Lecocq and Mr P Even, are also shareholders and directors of. The transactions were as follows:

Gazette Limited

Supplied from Gazette Limited £2,332.

Loan from Gazette Limited £4,610.

Balance owing to Gazette Limited at 31 March 2026 £6,942.

Roquebrune Limited

Supplied from Roquebrune Limited £594.

Loan from GRoquebrune Limited £4,500.

Balance owing to Roquebrune Limited at 31 March 2026 £5,094.

Gazettechancery Limited

Supplied from Gazettechancery Limited £261.

Loan from Gazettechancery Limited £9,578.

Balance owing to Gazettechancery Limited at 31 March 2026 £9,839.

WAPA Limited

Supplied from WAPA Limited £15,173.

Loan from WAPA Limited £39,837.

Balance owing to WAPA Limited at 31 March 2026 £55,010.

Gazette South Keningston Limited

Supplied to Gazette South Keningston Limited £1,554.

Balance owing from Gazette South Keningston Limited at 31 March 2026 £1,554.

8. Ultimate Controlling Party Not Known

The company's ultimate controlling party is unknown.

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