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REGISTERED NUMBER: 02312834 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

INTEGRAL INVESTMENTS LIMITED

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

INTEGRAL INVESTMENTS LIMITED

COMPANY INFORMATION

for the Year Ended 31 December 2024

| DIRECTORS: | Mrs M Finlay

| T J Finlay

| Miss C L Finlay

| SECRETARY: | Mrs M Finlay

| REGISTERED OFFICE: | 36a Station Road

| New Milton

| Hampshire

| BH25 6JX

| REGISTERED NUMBER: | 02312834 (England and Wales)

| ACCOUNTANTS: | David Shores & Co Ltd

| 36a Station Road

| New Milton

| Hampshire

| BH25 6JX

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

BALANCE SHEET

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 163,006 |  | 101,657 |  |

Investment property | 6 | 403,200 |  | 403,200 |  |

566,206 |  | 504,857 |  |

CURRENT ASSETS

Stocks | 30,135 |  | 30,135 |  |

Debtors | 7 | 907,260 |  | 911,470 |  |

Cash at bank and in hand | 145,562 |  | 232,490 |  |

1,082,957 |  | 1,174,095 |  |

CREDITORS

Amounts falling due within one year | 8 | 86,581 |  | 79,261 |  |

NET CURRENT ASSETS | 996,376 |  | 1,094,834 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,562,582 |  | 1,599,691 |  |

PROVISIONS FOR LIABILITIES | 1,009 |  | 886 |  |

NET ASSETS | 1,561,573 |  | 1,598,805 |  |

CAPITAL AND RESERVES

Called up share capital | 750 |  | 750 |  |

Investment property revaluation reserve | 11 | 109,370 |  | 109,370 |  |

Capital redemption reserve | 250 |  | 250 |  |

Retained earnings | 1,451,203 |  | 1,488,435 |  |

SHAREHOLDERS' FUNDS | 1,561,573 |  | 1,598,805 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

BALANCE SHEET - continued

31 December 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:

Miss C L Finlay - Director

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Integral Investments 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net sales of goods and services during the year, net of value added tax, where applicable.

| Goodwill

| Goodwill, being amounts paid in connection with the acquisition of businesses in 2004 and 2006, has been written off.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 33% on cost, 25% on reducing balance and 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| The investment property fair value of £403,200 (2021 - £403,200) was determined by the directors by reference to current market prices for comparable property, adjusted for any differences in nature, location and condition.

| 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 items.

| 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.

| Work in progress cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

| 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.

| Government grants accounting policy

| Revenue grants are recognised on an accrual's basis over the periods in which the company recognises the related costs.

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities and include trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Financial assets are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

| Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

| Employment benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Provisions

| Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 80,318 |  |

| AMORTISATION

| At 1 January 2024

| and 31 December 2024 | 80,318 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  |

| At 31 December 2023 | - |  |

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 100,000 |  | 80,207 |  | 180,207 |  |

| Additions | - |  | 82,476 |  | 82,476 |  |

| Disposals | - |  | (16,267 | ) | (16,267 | ) |

| At 31 December 2024 | 100,000 |  | 146,416 |  | 246,416 |  |

| DEPRECIATION

| At 1 January 2024 | 42,000 |  | 36,550 |  | 78,550 |  |

| Charge for year | 2,000 |  | 19,127 |  | 21,127 |  |

| Eliminated on disposal | - |  | (16,267 | ) | (16,267 | ) |

| At 31 December 2024 | 44,000 |  | 39,410 |  | 83,410 |  |

| NET BOOK VALUE

| At 31 December 2024 | 56,000 |  | 107,006 |  | 163,006 |  |

| At 31 December 2023 | 58,000 |  | 43,657 |  | 101,657 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024

| and 31 December 2024 | 403,200 |  |

| NET BOOK VALUE

| At 31 December 2024 | 403,200 |  |

| At 31 December 2023 | 403,200 |  |

| The directors are of the opinion that the current market value of the properties is their value as shown above.

| Fair value at 31 December 2024 is represented by:

£ |

| Valuation in 2013 | 6,971 |  |

| Valuation in 2014 | 37,200 |  |

| Valuation in 2016 | 52,699 |  |

| Valuation in 2017 | 12,500 |  |

| Cost | 293,830 |  |

403,200 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 2,074 |  | 2,842 |  |

| Other debtors | 905,186 |  | 908,628 |  |

907,260 |  | 911,470 |  |

INTEGRAL INVESTMENTS LIMITED (REGISTERED NUMBER: 02312834)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Hire purchase contracts (see note 9) | 28,370 |  | - |  |

| Taxation and social security | - |  | 8 |  |

| Other creditors | 58,211 |  | 79,253 |  |

86,581 |  | 79,261 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase contracts |

2024 | 2023 |

£ | £ |

| Net obligations repayable:

| Within one year | 28,370 |  | - |  |

| Non-cancellable | operating leases |

2024 | 2023 |

£ | £ |

| Within one year | - |  | 6,487 |  |

10. | SECURED DEBTS

| Past loan facilities were secured by a legal charge over the commercial freehold at 74 and 76 Brookley Road, Brockenhurst. The bank loans have been repaid and the legal charge satisfied. .

11. | RESERVES

| Investment

| property

| revaluation

| reserve

£ |

| At 1 January 2024

| and 31 December 2024 | 109,370 |  |