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Company Registration No. 09366250 (England and Wales)
Intium Construction Limited Unaudited accounts for the year ended 31 December 2024
Intium Construction Limited Unaudited accounts Contents
Page
- 2 -
Intium Construction Limited Company Information for the year ended 31 December 2024
Directors
Andrew Slaney Michael Fitzjohn Michael John Woodvine
Secretary
Lucy Katherine Buckley
Company Number
09366250 (England and Wales)
Registered Office
6 Brindley Court Lymedale Business Park Newcastle-under-Lyme Staffordshire ST5 9QX England
Accountants
James Accountancy Services Ltd 3 Waterloo Grove Kidsgrove Stoke-on-Trent Staffordshire ST7 4SY
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Intium Construction Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
70,059 
49,180 
Current assets
Inventories
157,703 
1,001,737 
Debtors
364,782 
817,296 
Cash at bank and in hand
1,857,183 
1,487,177 
2,379,668 
3,306,210 
Creditors: amounts falling due within one year
(1,446,161)
(2,447,460)
Net current assets
933,507 
858,750 
Total assets less current liabilities
1,003,566 
907,930 
Creditors: amounts falling due after more than one year
(46,145)
(96,145)
Provisions for liabilities
Deferred tax
(14,529)
(12,295)
Net assets
942,892 
799,490 
Capital and reserves
Called up share capital
60 
60 
Profit and loss account
942,832 
799,430 
Shareholders' funds
942,892 
799,490 
For the year ending 31 December 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by
Andrew Slaney Director Company Registration No. 09366250
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Intium Construction Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Intium Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 09366250. The registered office is 6 Brindley Court, Lymedale Business Park, Newcastle-under-Lyme, Staffordshire, ST5 9QX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets (if applicable).
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method.
Motor vehicles
20% reducing balance method (but adjusted for market value appreciation where applicable)
Fixtures & fittings
20% reducing balance method.
Computer equipment
20% reducing balance method.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Intium Construction Limited Notes to the Accounts for the year ended 31 December 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
22,445 
33,952 
9,669 
30,508 
96,574 
Additions
- 
39,688 
279 
2,499 
42,466 
Disposals
- 
(18,457)
- 
- 
(18,457)
At 31 December 2024
22,445 
55,183 
9,948 
33,007 
120,583 
Depreciation
At 1 January 2024
11,825 
10,952 
6,459 
18,158 
47,394 
Charge for the year
2,300 
5,688 
749 
2,850 
11,587 
On disposals
- 
(8,457)
- 
- 
(8,457)
At 31 December 2024
14,125 
8,183 
7,208 
21,008 
50,524 
Net book value
At 31 December 2024
8,320 
47,000 
2,740 
11,999 
70,059 
At 31 December 2023
10,620 
23,000 
3,210 
12,350 
49,180 
5
Inventories
2024 
2023 
£ 
£ 
Raw materials
18,000 
18,000 
Work in progress
139,703 
983,737 
157,703 
1,001,737 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
364,782 
650,296 
Other debtors
- 
167,000 
364,782 
817,296 
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Intium Construction Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
67,696 
69,266 
VAT
472,480 
693,698 
Trade creditors
818,389 
1,487,011 
Taxes and social security
84,895 
146,372 
Other creditors
- 
46,301 
Loans from directors
901 
3,012 
Accruals
1,800 
1,800 
1,446,161 
2,447,460 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
46,145 
96,145 
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
14,529 
12,295 
2024 
2023 
£ 
£ 
Provision at start of year
12,295 
8,288 
Charged to the profit and loss account
2,234 
4,007 
Provision at end of year
14,529 
12,295 
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
60 Ordinary shares of £1 each
60 
60 
11
Pension commitments
The company complies with auto-enrolment pension requirements, and has a group pension scheme with Aviva Plc which is open to all qualifying employees.
12
Average number of employees
During the year the average number of employees was 18 (2023: 15).
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