REGISTERED NUMBER: 05039732 (England and Wales)

INTEGRATED COMMUNICATION SERVICES

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M S Menhennet

Mrs S Menhennet

Mr D Chapman

SECRETARY:

Mrs S Menhennet

REGISTERED OFFICE:

Pinfold House

Talbot Street

Nottingham

NG1 5GL

REGISTERED NUMBER:

05039732 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Tangible assets

4

292,448

362,291

CURRENT ASSETS

Debtors

5

4,340,353

4,377,068

Cash at bank and in hand

26,265

11,081

4,366,618

4,388,149

CREDITORS

Amounts falling due within one year

6

880,141

829,033

NET CURRENT ASSETS

3,486,477

3,559,116

TOTAL ASSETS LESS CURRENT LIABILITIES

3,778,925

3,921,407

CREDITORS

Amounts falling due after more than one year

7

(643,866

)

(569,322

)

PROVISIONS FOR LIABILITIES

(21,032

)

(38,504

)

NET ASSETS

3,114,027

3,313,581

CAPITAL AND RESERVES

Called up share capital

10

360,532

360,532

Capital redemption reserve

89,000

89,000

Retained earnings

2,664,495

2,864,049

SHAREHOLDERS' FUNDS

3,114,027

3,313,581

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by:

Mrs S Menhennet - Director

1.	STATUTORY INFORMATION

Integrated Communication Services 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.

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

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures, fittings and equipment

-

15% on reducing balance

Motor vehicles

-

33% on cost

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 143 (2024 - 133 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Plant and

and

Motor

Website

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

11,564

230,980

918,862

211,053

1,372,459

Additions

-

-

-

29,695

29,695

Disposals

-

(534

)

-

(25,839

)

(26,373

)

At 31 March 2025

11,564

230,446

918,862

214,909

1,375,781

DEPRECIATION

At 1 April 2024

11,564

154,673

753,333

90,598

1,010,168

Charge for year

-

15,154

41,123

32,508

88,785

Eliminated on disposal

-

-

-

(15,620

)

(15,620

)

At 31 March 2025

11,564

169,827

794,456

107,486

1,083,333

NET BOOK VALUE

At 31 March 2025

-

60,619

124,406

107,423

292,448

At 31 March 2024

-

76,307

165,529

120,455

362,291

The net book value of tangible fixed assets includes £ 107,423 (2024 - £ 120,455 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

556,805

380,820

Other debtors

8,225

8,225

Amounts owed from group undertakings

3,724,357

3,941,366

Prepayments and accrued income

50,966

46,657

4,340,353

4,377,068

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 8)

128,807

71,196

Other loans (see note 8)

211,070

186,298

Hire purchase contracts

44,540

55,467

Trade creditors

74,256

76,769

Tax

-

77,339

Social security and other taxes

52,243

45,246

VAT

153,677

116,064

Other creditors

207,492

192,654

Accruals and deferred income

8,056

8,000

880,141

829,033

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other loans (see note 8)

512,481

417,443

Hire purchase contracts

131,385

151,879

643,866

569,322

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

128,807

71,196

Other loans

211,070

186,298

339,877

257,494

Amounts falling due between two and five years:

Other loans

512,481

417,443

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank overdrafts

128,807

71,196

Other loans

723,551

603,742

852,358

674,938

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

200,000

Ordinary shares

£1

200,000

200,000

532

Ordinary B shares

£1

532

532

170,000

Preference shares

£1

160,000

160,000

360,532

360,532

11.	RELATED PARTY DISCLOSURES

The balance on interest free loans provided to companies under common control amounted to £3,724,357 (2024 : £3,941,366).

12.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Integrated Communication Services (Holdings) Limited.