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REGISTERED NUMBER: 09464400 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Intelligent Delivery Solutions Ltd

Intelligent Delivery Solutions Ltd (Registered number: 09464400)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Intelligent Delivery Solutions Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: A P C Moore
Mrs C P Briers
Mrs L A Moore
J J Briers





REGISTERED OFFICE: 100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE





REGISTERED NUMBER: 09464400 (England and Wales)





ACCOUNTANTS: Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE

Intelligent Delivery Solutions Ltd (Registered number: 09464400)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 887,617 513,203
Tangible assets 5 9,449 8,033
Investments 6 - 75,000
897,066 596,236

CURRENT ASSETS
Stocks 184,610 -
Debtors 7 240,151 499,858
Cash at bank 17,083 189,038
441,844 688,896
CREDITORS
Amounts falling due within one year 8 1,069,198 409,590
NET CURRENT (LIABILITIES)/ASSETS (627,354 ) 279,306
TOTAL ASSETS LESS CURRENT
LIABILITIES

269,712

875,542

CREDITORS
Amounts falling due after more than one
year

9

(1,299,929

)

(1,300,000

)

PROVISIONS FOR LIABILITIES - (1,526 )
NET LIABILITIES (1,030,217 ) (425,984 )

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (1,030,417 ) (426,184 )
SHAREHOLDERS' FUNDS (1,030,217 ) (425,984 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Intelligent Delivery Solutions Ltd (Registered number: 09464400)

Balance Sheet - continued
31 March 2024


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 20 January 2025 and were signed on its behalf by:





J J Briers - Director


Intelligent Delivery Solutions Ltd (Registered number: 09464400)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Intelligent Delivery Solutions Ltd 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.

Intangible fixed assets - development costs
The directors have chosen not to amortise the development costs on the basis that these costs relate to a product which is not yet completed as at the balance sheet date. Upon completion of the product, the directors will apply a 10 year amortisation policy.

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 - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year 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 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.

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.

Intelligent Delivery Solutions Ltd (Registered number: 09464400)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2023 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023 513,203
Additions 374,414
At 31 March 2024 887,617
NET BOOK VALUE
At 31 March 2024 887,617
At 31 March 2023 513,203

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 44,539
Additions 7,649
Disposals (20,200 )
At 31 March 2024 31,988
DEPRECIATION
At 1 April 2023 36,506
Charge for year 6,233
Eliminated on disposal (20,200 )
At 31 March 2024 22,539
NET BOOK VALUE
At 31 March 2024 9,449
At 31 March 2023 8,033

Intelligent Delivery Solutions Ltd (Registered number: 09464400)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023 75,000
Impairments (75,000 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 75,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 183,511 432,982
Other debtors 56,640 66,876
240,151 499,858

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 18,535 20,218
Trade creditors 351,445 209,091
Taxation and social security 606,282 102,898
Other creditors 92,936 77,383
1,069,198 409,590

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Other creditors 1,299,929 1,300,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 1,299,929 1,300,000

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Briers by virtue of his ownership of more than 50% of the issued equity share capital of the parent company, Intelligent Delivery Operations Group Ltd (company number: 10146729).

Intelligent Delivery Solutions Ltd

Report of the Accountants to the Directors of
Intelligent Delivery Solutions Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE


Date: .............................................