Integral Design Limited - Filleted accounts

Registered number

04308161

Integral Design Limited

Filleted Accounts

31 March 2025

Integral Design Limited
Registered number:		04308161
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		10,387			8,624

Current assets
Debtors	4	24,553			58,819
Cash at bank and in hand		277,472			140,372
		302,025			199,191

Creditors: amounts falling due within one year	5	(88,198)			(51,921)

Net current assets			213,827			147,270

Total assets less current liabilities			224,214			155,894

Creditors: amounts falling due after more than one year	6		(6,162)			(16,523)

Provisions for liabilities			(2,595)			(2,156)

Net assets			215,457			137,215

Capital and reserves
Called up share capital			100			100
Profit and loss account			215,357			137,115

Shareholders' funds			215,457			137,215

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Gould
Director
Approved by the board on 18 September 2025

Integral Design Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is revenue earned from the from the rendering of marketing consultancy and design services. Turnover from the rendering of services is recognised by reference to the stage of completion of the project. The stage of completion of a project is measured by comparing the time spent on work performed to date to the total estimated time to complete the project.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25%, 33% & 50% Straight line
	Fixtures, fittings, tools and equipment			20% Straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
				Plant and machinery etc		Furniture & fittings		Total
£					£		£
	Cost
	At 1 April 2024			19,117		1,938		21,055
	Additions			7,525		-		7,525
	Disposals			(8,643)		-		(8,643)
	At 31 March 2025			17,999		1,938		19,937

	Depreciation
	At 1 April 2024			10,498		1,933		12,431
	Charge for the year			5,003		-		5,003
	On disposals			(7,884)		-		(7,884)
	At 31 March 2025			7,617		1,933		9,550

	Net book value
	At 31 March 2025			10,382		5		10,387
	At 31 March 2024			8,619		5		8,624


4	Debtors					2025		2024
£							£

	Trade debtors					24,020		56,311
	Other debtors					533		2,508
						24,553		58,819


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loan					10,361		10,106
	Trade creditors					8,115		9,103
	Taxation and social security costs					66,859		31,040
	Other creditors					2,863		1,672
						88,198		51,921


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loan					6,162		16,523


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					36,945		-


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr M Gould
	Interest free and repayable on demand	799		559		(825)		533

		799		559		(825)		533

9	Controlling party

	The ultimate controlling party is Mr M Gould, the director of the company.

10	Other information

	Integral Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	239 Old Street
	London
	EC1V 9EY
	Registered No. 04308161