ISN GROUP LTD


Director	JENKINS, Mark Alexander


Registered Address	Whiteleaf Business Services
	11 Little Balmer
	Buckingham
	MK18 1TF


Registered Number	13425634 (England and Wales)

Balance Sheet as at
30 September 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Investments	3		2		2
			2		2
Current assets
Debtors		49,340		47,535
		49,340		47,535
Creditors amounts falling due within one year	4	(48,993)		(47,189)
Net current assets (liabilities)			347		346
Total assets less current liabilities			349		348
Net assets			349		348
Capital and reserves
Called up share capital			1		1
Profit and loss account			348		347
Shareholders' funds			349		348

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 October 2025, and are signed on its behalf by:

JENKINS, Mark Alexander
Director
Registered Company No. 13425634

ISN GROUP LTD

Notes to the Financial Statements
for the year ended 30 September 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.

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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 October 23	2	2
At 30 September 24	2	2
Net book value
At 30 September 24	2	2
At 30 September 23	2	2

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Bank borrowings and overdrafts	5	6
Amounts owed to related parties	44,305	42,500
Taxation and social security	4,683	4,683
Total	48,993	47,189


	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.