Company No: 08153662 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	26,684		33,191
Investments	4	16,044		0
		42,728		33,191
Current assets
Debtors	5	1,419,975		1,924,507
Cash at bank and in hand	6	708,669		656,325
		2,128,644		2,580,832
Creditors: amounts falling due within one year	7	( 1,887,894)		( 1,297,864)
Net current assets		240,750		1,282,968
Total assets less current liabilities		283,478		1,316,159
Provision for liabilities	8	( 6,089)		( 7,750)
Net assets		277,389		1,308,409
Capital and reserves
Called-up share capital	9	150		150
Profit and loss account		277,239		1,308,259
Total shareholders' funds		277,389		1,308,409

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Map Room Limited (registered number: 08153662) were approved and authorised for issue by the Board of Directors on 29 October 2026. They were signed on its behalf by:

Andrew John Phillips Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Map Room Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court Leigh Road, Eastleigh, Southampton, SO50 9PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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 year 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	5 years straight line
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	19		17

3. Dividends on equity shares

	2026		2025
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividends	1,308,258		644,607

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 February 2025	7,584		46,621		54,205
Additions	844		8,950		9,794
Disposals	0		( 9,855)		( 9,855)
At 31 January 2026	8,428		45,716		54,144
Accumulated depreciation
At 01 February 2025	1,755		19,259		21,014
Charge for the financial year	1,545		14,677		16,222
Disposals	0		( 9,776)		( 9,776)
At 31 January 2026	3,300		24,160		27,460
Net book value
At 31 January 2026	5,128		21,556		26,684
At 31 January 2025	5,829		27,362		33,191

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 February 2025	0		0
Additions	16,044		16,044
At 31 January 2026	16,044		16,044
Carrying value at 31 January 2026	16,044		16,044
Carrying value at 31 January 2025	0		0

6. Debtors

	2026		2025
	£		£
Trade debtors	613,101		1,082,638
Amounts recoverable on contracts	327,909		278,494
Prepayments	129,889		47,023
VAT recoverable	0		72,158
Other debtors	349,076		444,194
	1,419,975		1,924,507

7. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	708,669		656,325

8. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	287,511		272,715
Amounts owed to Group undertakings	994,018		502,485
Accruals and deferred income	273,764		155,463
Taxation and social security	315,213		355,290
Other creditors	17,388		11,911
	1,887,894		1,297,864

9. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 7,750)		( 3,080)
Credited/(charged) to the Profit and Loss Account	1,661		( 4,670)
At the end of financial year	( 6,089)		( 7,750)

10. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
150 ordinary shares of £ 1.00 each	150		150