REGISTERED NUMBER: 08048167 (England and Wales)

INTEGRATED COMMUNICATION SERVICES

(HOLDINGS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S Menhennet

S Menhennet

D Chapman

REGISTERED OFFICE:

Pinfold House

Talbot Street

Nottingham

NG1 5GL

REGISTERED NUMBER:

08048167 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Investments

4

4,853,702

4,853,702

CURRENT ASSETS

Debtors

5

320,132

61,060

Cash at bank

10,110

15,111

330,242

76,171

CREDITORS

Amounts falling due within one year

6

5,104,120

4,656,231

NET CURRENT LIABILITIES

(4,773,878

)

(4,580,060

)

TOTAL ASSETS LESS CURRENT LIABILITIES

79,824

273,642

CREDITORS

Amounts falling due after more than one year

7

-

125,000

NET ASSETS

79,824

148,642

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

79,822

148,640

SHAREHOLDERS' FUNDS

79,824

148,642

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:

S Menhennet - Director

1.	STATUTORY INFORMATION

Integrated Communication Services (Holdings) 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

4,853,702

NET BOOK VALUE

At 31 March 2025

4,853,702

At 31 March 2024

4,853,702

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

320,132

61,060

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

4,978,490

4,356,137

Taxation and social security

630

94

Other creditors

125,000

300,000

5,104,120

4,656,231

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

-

125,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

S Menhennet and M S Menhennet

Balance outstanding at start of year

61,060

(283,082

)

Amounts advanced

330,672

426,142

Amounts repaid

(71,600

)

(82,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

320,132

61,060

Interest has been charged on the overdrawn directors loan account at the HM Revenue & Customs official rate of interest for the year being 2.25%.

The overdrawn directors loan account balance was repaid within nine months of the company's year end.

10.	RELATED PARTY DISCLOSURES

The balance on interest free loans provided from companies with common directors amounted to £5,103,490 (2024: £4,356,137).