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Registered number: 02693294










TITAN INTERIOR SOLUTIONS LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
COMPANY INFORMATION


Directors
T Wragg 
J Cave (resigned 17 December 2024)
A Gordon 
M Saunders 
D Cartwright 




Company secretary
M Saunders



Registered number
02693294



Registered office
South Grove House
South Grove

Rotherham

South Yorkshire

S60 2AF




Independent auditors
Shorts Chartered Accountants & Statutory Auditor

Cedar House

63 Napier Street

Sheffield

South Yorkshire

S11 8HA





 
TITAN INTERIOR SOLUTIONS LIMITED
 

CONTENTS



Page
Strategic Report
 
1 - 2
Directors' Report
 
3 - 5
Directors' Responsibilities Statement
 
6
Independent Auditors' Report
 
7 - 10
Statement of Income and Retained Earnings
 
11
Balance Sheet
 
12
Notes to the Financial Statements
 
13 - 28


 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MAY 2025

The directors present their strategic report on the company for the year ended 31st May 2025.

Principal activities
 
The principal activity of the company continues to be that of a specialist interior fit-out subcontactor, undertaking
various trades including suspended ceilings, dry-lining and demountable partitions.

Performance review
 
The Building Safety Act 2022 (BSA) has had a mixed impact on construction industry growth during the period.

While its emphasis on higher standards, resident safety, and clearer accountability has enhanced quality and compliance, the introduction of new regulatory gateways—particularly for higher-risk residential buildings—has slowed the commencement of projects.

Between June 2024 and May 2025, many developers and contractors experienced extended pre-construction phases due to delays in obtaining Building Safety Regulator approvals. This increased administrative workloads and compliance costs, particularly affecting high-rise residential projects, despite strong underlying demand.

Despite these headwinds, the company delivered year-on-year growth with improved profit margins.

The Board is satisfied with the results achieved under these challenging conditions.
.

Future prospects
 
The company is well placed to benefit from anticipated improvements in the BSA approval process and the directors are confident it will continue to secure contracts and trade profitably.

The core strategy of the group has strengthened margins, enhanced client satisfaction, and reduced risk exposure.

The company continues to invest in its people and processes and remains on track to deliver its operational efficiency programme, which will provide sustained benefits.

With secured orders and a strong pipeline, the company is on course to deliver further growth in FY2026 and beyond, alongside continuing margin improvement.


Principal risks and uncertainties
 
The UK construction market remains highly competitive, and inflationary pressures or labour shortages may arise. These risks are mitigated through selective contract tendering, rigorous monitoring of contract performance, and disciplined working capital management.

The company’s principal credit risk arises from customer receivables. This is managed through credit referencing, selective tendering, and robust collection procedures. Cash flow and debtor balances are monitored daily, supported by rolling forecasts.

The company is not materially exposed to bad debts. Its selective tendering approach reduces credit risk, a factor that has contributed to failures across the wider construction sector.


Page 1

 
TITAN INTERIOR SOLUTIONS LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025

Use of KPIs
 
The company monitors a range of financial and operational KPIs to support delivery of strategic objectives, including:

Tender margin versus final account margin on a contract by contract basis
• Project status against original programme timetable
• Overdue final account debts
• Retention collection
• Average frequency rate for health and safety data
• Enquiry levels
• Work in hand
• Client and Contract selectivity matrix
• Tender conversion monitoring – by sector and client
 


This report was approved by the board on 22 September 2025 and signed on its behalf.



T Wragg
Director

Page 2

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MAY 2025

The directors present their report and the financial statements for the year ended 31 May 2025.

Directors

The directors who served during the year were:

T Wragg 
J Cave (resigned 17 December 2024)
A Gordon 
M Saunders 
D Cartwright 

Results and dividends

The profit for the year, after taxation, amounted to £1,491,384 (2024 - £858,930).

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Future developments

Future developments have been set out in the strategic report.


Engagement with suppliers, customers and others

Engaging with stakeholders
The success of our business is dependent on the support of all our stakeholders. Building positive relationships with stakeholders that share our values is important to us, and working together towards shared goals assists us in delivering long-term sustainable success.

Shareholders
We have an open dialogue with our shareholders through monthly Board meeting and monthly management meeting, shareholders play a key role in our decision-making process, financial performance, and strategic outlook.  

Employees
The safety of our employees and subcontractors is our foremost concern.  We have processes in place to ensure the safety of our working practices and sites, we promote good practice through various incentives, and we review adherence through a site audit process.  Health and Safety reporting is reviewed at all levels of the Group up to and including at Board level.

Business unit managers attend monthly management meeting where we have an open dialogue to discuss the business financial performance, supplier and customer relationships and operational performance. We also run quarterly site management forums, which allows an opportunity for our site based employees to have an open dialogue with business management and play an active role in decision making. 

We have an open relationship with our employees and promote a two way dialogue to ensure continuous improvement of both the business and our employees.  We promote the development of our employees through our “Planning for the Future” programme to upskill our staff to help make them, and us, more competitive.  Employees needing help have access to support through our EAP as well as our trained Mental Health First Aiders positioned around the business.




Page 3

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025

Customers
Our ambition is to deliver best-in-class product and services to our customers. We continue to build strong and lasting relationships with our key customers and invest considerable time with them to understand their needs and listen to how we can improve our service. We attend regular site meeting with our customers to discuss on-going project matters and agree on key project related decisions. 

Suppliers
We continue to build strong working relationships with our suppliers to develop long lasting partnerships. We run a central procurement team and one of their key performance targets is to continue to develop and support supplier relationships, this is done through periodic reviews with key accounts and more informally with open dialogue on a day-to-day basis. The Board recognises that relationship with suppliers is important to the Group’s long-term success and are briefed in the monthly management meeting by the Procurement team on supplier relationships and any open issues. 

Communities
We engage with the local communities on several fronts and aim to give something back to the local communities we work in. We partner with a local charity each year to help raise awareness and we organise and fund several fund-raising events throughout the year which are keenly supported by employees. We also run an apprenticeship scheme committed to developing local talent into skilled tradespeople, professionals and managers and have formed a strategic partnership with Sheffield College.

Qualifying third party indemnity provisions

The directors have been granted a qualifying third party indemnity provision under Section 234. of the Companies Act 2006. The Company's indemnity does not provide cover in the event of a director being proved to have acted fraudulently or dishonestly.

Energy and carbon report

The Company has not disclosed information in respect of greenhouse gas emissions, energy consumption and energy efficiency action as its energy consumption in the United Kingdom is considered at a group level and disclosed in Horbury Group Limited.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsShorts Chartered Accountants & Statutory Auditorwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 4

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025

This report was approved by the board on 22 September 2025 and signed on its behalf.
 





T Wragg
Director

Page 5

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MAY 2025

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:

select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 6

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TITAN INTERIOR SOLUTIONS LIMITED
 

Opinion


We have audited the financial statements of Titan Interior Solutions Limited (the 'Company') for the year ended 31 May 2025, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 May 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 7

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TITAN INTERIOR SOLUTIONS LIMITED (CONTINUED)

Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 6, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 8

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TITAN INTERIOR SOLUTIONS LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
 
the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 
through discussions with the directors and other management and from our commercial knowledge and experience of the sectors that the Company operates in, we identified the laws and regulations applicable to the Company; and
focusing on the specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Company, we assessed the extent of compliance with those laws and regulations identified above through making enquiries of management and inspecting relevant correspondence.

We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; 
and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

performed analytical procedures to identify any unusual or unexpected relationships; 
considered journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.











Page 9

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TITAN INTERIOR SOLUTIONS LIMITED (CONTINUED)

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

agreeing financial statement disclosures to underlying supporting documentation;
enquiring of management as to actual and potential litigation and claims;
considering relationships with HMRC, relevant regulators and the Company’s legal advisors;
reviewing minutes of meeting of management and directors;
reviewing incident log to identify any breaches and problems; and
reviewing the company's risk register to identify key risk areas.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.

Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Andrew Irvine (Senior Statutory Auditor)
  
for and on behalf of
Shorts Chartered Accountants & Statutory Auditor
 
Cedar House
63 Napier Street
Sheffield
South Yorkshire
S11 8HA

22 September 2025
Page 10

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 MAY 2025

2025
2024
Note
£
£

  

Turnover
 4 
48,833,937
41,018,222

Cost of sales
  
(41,701,528)
(35,514,721)

Gross profit
  
7,132,409
5,503,501

Administrative expenses
  
(4,653,373)
(4,410,887)

Exceptional administrative expenses
 5 
(315,028)
(98,298)

Operating profit
 6 
2,164,008
994,316

Interest receivable and similar income
 10 
7
5,361

Interest payable and similar expenses
 11 
(276)
(6,749)

Profit before tax
  
2,163,739
992,928

Tax on profit
 12 
(672,355)
(133,998)

Profit after tax
  
1,491,384
858,930

  

  

Retained earnings at the beginning of the year
  
8,748,386
7,889,456

  
8,748,386
7,889,456

Profit for the year
  
1,491,386
858,930

Retained earnings at the end of the year
  
10,239,772
8,748,386
The notes on pages 13 to 28 form part of these financial statements.

Page 11

 
TITAN INTERIOR SOLUTIONS LIMITED
REGISTERED NUMBER:02693294

BALANCE SHEET
AS AT 31 MAY 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 13 
42,800
63,337

Tangible assets
 14 
8,356
12,312

Investments
 15 
1,266,761
1,266,761

  
1,317,917
1,342,410

Current assets
  

Debtors: amounts falling due within one year
 16 
9,171,462
11,766,959

Cash at bank and in hand
  
10,206,026
6,852,813

  
19,377,488
18,619,772

Creditors: amounts falling due within one year
 17 
(10,455,436)
(11,207,598)

Net current assets
  
 
 
8,922,052
 
 
7,412,174

Total assets less current liabilities
  
10,239,969
8,754,584

Provisions for liabilities
  

Deferred tax
 18 
-
(5,998)

  
 
 
-
 
 
(5,998)

Net assets
  
10,239,969
8,748,586


Capital and reserves
  

Called up share capital 
 19 
122
122

Capital redemption reserve
  
78
78

Profit and loss account
  
10,239,769
8,748,386

  
10,239,969
8,748,586


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 September 2025.




T Wragg
Director

The notes on pages 13 to 28 form part of these financial statements.

Page 12

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


General information

Titan Interior Solutions Limited is a private company limited by shares, incorporated in England and Wales (registered number: 02693294). Its registered office is South Grove House, South Grove, Rotherham, South Yorkshire S60 2AF. The principal activity of the company throughout the year continued to be that of the provision of specialist interior fit-out subcontractor.

2.Accounting policies

 
2.1

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:
 
Section 7 ‘Statement of Cash Flows’ – Presentation of a statement of cash flow and related notes and disclosures;
Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ –
Carrying amounts, interest income/expense and net gains/losses for each category of financial
instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;
Section 33 ‘Related Party Disclosures’ – Compensation for key management personnel.
 
The financial statements of the company are consolidated in the financial statements of Horbury Group Limited. These consolidated financial statements are available from its registered office.

 
2.2

Going concern

The directors have performed an assessment of going concern at a group level including a review of
financing, forecasts, covenant compliance, and having considered these factors, they are of the view that there is a reasonable expectation that the Group has adequate resources to continue in operational existence for a period of at least twelve months following the reporting date.

Page 13

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.3

Revenue

Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

In the case of long term contracts, turnover reflects the contract activity during the year and represents a proportion of total contract value. This proportion is calculated as a percentage of total expected contract costs.

Construction contracts
The attributable profit on long-term contracts is recognised once their outcome can be assessed with reasonable certainty. The profit recognised reflects the proportion of work completed to date on the project and is calculated as a percentage of total expected contract costs.

Full provision is made for losses on all contracts in the year in which the loss is first foreseen.

Trade debtors represent contract valuations and retentions certified up to one month after the year end. Amounts recoverable on contracts represent the balance of uncertified valuations.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

  
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 14

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 15

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.11

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Software costs
-
25%
straight line

 
2.12

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.13

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 16

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction,  the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.17

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

Page 17

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements
The following judgement (apart from those involving estimates) has had the most significant effect on amounts recognised in the financial statements.

Turnover from long term contracts
Turnover is generated from long term contracts. The group recognises contract revenue and contract costs associated with each contract using the percentage of completion method.

The recognition of revenue and profit therefore rely on estimates in relation to the stage of completion and the forecast total costs of each contract.

Judgements and key sources of estimation uncertainty
Margin is presented in the monthly management accounts for each contract as it is earned on the specific tasks undertaken in the period. A margin is used based on the job budget form completed at the outset, with variations requiring individual approval. Each project’s outturn is reforecast on a monthly basis, so any changes to expected final outturn are reflected in the accounts promptly. The profit to be recognised monthly is calculated on a cumulative basis so that the overall expected outturn is reflected in the cumulative position each month.

The method applies ensures that profit is recognised equally across the life of the project. The calculation of expected outturn is based on the following factors:

Variations to overall contract value (expected turnover) which have been agreed with the client;
Costs incurred to date allocated to the project. These allocated costs are reviewed monthly by site managers and matched to site material lists and expected spend and;
Budgeted overall costs as calculated at the beginning of the project during the tender process which are used to calculate the expected costs to complete.

The degree of estimation uncertainty centres around the expected costs to complete the contract which,
combined with the contract turnover, are used to calculate the expected margin outturn on each project.

When contract losses are anticipated these are recognised in full at the time of identification in so far as they can be measured reliably.

Page 18

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Contract revenue
48,833,937
41,018,222


All turnover arose within the United Kingdom.


5.


Exceptional items

2025
2024
£
£


Exceptional items
315,028
98,298

The above exceptional items include £137,634 (2024: £70,057) in relation to redundancy costs, £nil (2024: £13,241) in relation to staff long term sickness and £177,394 (2024: £15,000) in relation to various write offs of contracting applications no longer deemed recoverable as a result of contractor insolvencies.


6.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Other operating lease rentals
344,254
333,452


7.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors and their associates:


2025
2024
£
£

Fees payable to the Company's auditors and their associates for the audit of the Company's financial statements
31,500
30,500

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 19

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

8.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
3,861,421
4,158,547

Social security costs
308,173
348,438

Cost of defined contribution scheme
137,791
129,410

4,307,385
4,636,395


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Construction
77
84



Administration
23
27



Directors
3
3

103
114


9.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
329,914
281,730

Company contributions to defined contribution pension schemes
21,673
24,140

351,587
305,870


During the year retirement benefits were accruing to 2 directors (2024 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £283,408 (2024 - £205,000).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £17,800 (2024 - £17,500).

Page 20

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

10.


Interest receivable

2025
2024
£
£


Interest receivable from group companies
7
5,361

7
5,361


11.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
276
535

Loans from group undertakings
-
6,214

276
6,749


12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
557,626
-

Adjustments in respect of previous periods
120,727
-

Total current tax
678,353
-

Deferred tax


Origination and reversal of timing differences
(5,998)
133,998

Total deferred tax
(5,998)
133,998

Tax on profit
 
672,355
 
133,998
Page 21

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
 
12.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
2,163,739
992,928


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
540,935
248,232

Effects of:


Non-tax deductible amortisation of goodwill and impairment
10,732
(6,289)

Adjustments to tax charge in respect of prior periods
120,727
-

Fixed asset differences
-
(278)

Deferred tax - other
-
133,998

Movement in deferred tax not recognised
(39)
-

Group relief
(557,626)
(241,665)

Payment for group relief
557,626
-

Total tax charge for the year
672,355
133,998

Page 22

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

13.


Intangible assets




Computer software

£



Cost


At 1 June 2024
84,450


Additions - internal
575



At 31 May 2025

85,025



Amortisation


At 1 June 2024
21,113


Charge for the year on owned assets
21,112



At 31 May 2025

42,225



Net book value



At 31 May 2025
42,800



At 31 May 2024
63,337



Page 23

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

14.


Tangible fixed assets





Fixtures and fittings

£



Cost


At 1 June 2024
61,112


Additions
1,533


Disposals
(24,261)



At 31 May 2025

38,384



Depreciation


At 1 June 2024
48,800


Charge for the year on owned assets
5,489


Disposals
(24,261)



At 31 May 2025

30,028



Net book value



At 31 May 2025
8,356



At 31 May 2024
12,312

Page 24

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

15.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 June 2024
1,266,761



At 31 May 2025
1,266,761




Titan Interior Solutions Limited along with related parties, Horbury Joinery Limited and Horbury Support Services Limited each own 33.3% of the issued share capital of South Grove House Limited which provides managed office facilities to these companies.
The directors are of the opinion that the carrying value of the investment is supported by the underlying assets held within South Grove House Limited.


Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Titan Flooring Limited
England and Wales
Ordinary
95.0%
South Grove House Limited
England and Wales
Ordinary
33.3%


16.


Debtors

2025
2024
£
£


Trade debtors
2,673,440
1,984,652

Amounts recoverable on long-term contracts
1,983,871
5,321,922

Amounts owed by group undertakings
4,000,566
4,394,831

Other debtors
467,866
32,950

Prepayments and accrued income
45,719
32,604

9,171,462
11,766,959


Included in trade debtors are amounts of £878,831 (2024: £866,982) which are debts due in more than twelve months

Page 25

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
5,260,420
6,029,449

Amounts owed to group undertakings
703,185
3,250,958

Other taxation and social security
263,023
322,280

Other creditors
1,282,807
1,042,792

Accruals and deferred income
2,946,001
562,119

10,455,436
11,207,598



18.


Deferred taxation




2025


£






At beginning of year
(5,998)


Utilised in year
5,998



At end of year
-

The deferred tax balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
-
(5,998)

-
(5,998)

Comprising:

Liability
-
(5,998)

-
(5,998)


Page 26

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

19.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



122 (2024 - 122) Ordinary shares of £1.00 each
122
122



20.


Contingent liabilities

The Company's bankers hold an unlimited Composite Company Limited Multilateral Guarantee and debenture between the following group companies: Horbury Group Limited, Horbury Joinery Limited, Tubular Scaffolding Services Limited, Titan Interior Solutions Limited, T.I.S. Services Limited, South Grove House Limited, Millstone Building Limited, Magna Plant and Tool Hire Limited, Horbury Support Services Limited (formerly known as G.B.W. (Tool Hire) Limited), Horbury Property Services Limited, Titan Flooring Limited and Environ Safety Management Limited.


21.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £137,791 (2024 - £129,410). There was £32,736 (2024 - £29,802) payable to the fund at the Balance Sheet date.


22.


Commitments under operating leases

At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
146,915
177,166

Later than 1 year and not later than 5 years
90,742
201,892

237,657
379,058

Page 27

 
TITAN INTERIOR SOLUTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

23.


Related party transactions

The company has taken advantage of the exemption under paragraph 33.1A from the provisions of section 33 of FRS 102. Related party disclosures, from disclosing transaction with wholly owned subsidiary undertakings. 

Transactions during the year and balances at the year end with related parties are shown below:

2025
2024
£
£

Management services paid to subsidiaries
(1,662,396)
(1,451,774)
Rent payable to fellow subsidiaries
(185,292)
(180,000)
Balances owed to group undertakings
(703,185)
(3,250,958)
Balance due from group undertakings
4,000,566
4,394,831

Advances or credits have been granted by the company to its directors as follows:
At the year-end the directors of the company owed £Nil (2024: £23,243). During the year there were no advances or repayments by the directors. Loans to directors are interest free and repayable on demand.


24.


Controlling party

The immediate and ultimate parent undertaking and controlling party is Horbury Group Limited, which prepares consolidated financial statements of which are available from the Companies House, Crown Way, Cardiff, CF14 3UZ.
The registered office of Horbury Group Limited is South Grove House, South Grove, Rotherham, South
Yorkshire, S60 2AF.

 
Page 28