REGISTERED NUMBER: 03926733 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ISO QUALITY SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J S Appleton

P C Appleton

S Appleton

D A Farr

REGISTERED OFFICE:

1st Floor Oak House

Everoak Industrial Estate

Bromyard Road

Worcester

Worcestershire

WR2 5HP

REGISTERED NUMBER:

03926733 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Intangible assets

4

5,669

9,639

Tangible assets

5

22,686

30,042

28,355

39,681

CURRENT ASSETS

Debtors

6

805,428

732,859

Cash at bank

192,475

201,167

997,903

934,026

CREDITORS

Amounts falling due within one year

7

750,842

624,794

NET CURRENT ASSETS

247,061

309,232

TOTAL ASSETS LESS CURRENT LIABILITIES

275,416

348,913

CREDITORS

Amounts falling due after more than one year

8

(23,148

)

(28,704

)

PROVISIONS FOR LIABILITIES

(946

)

-

NET ASSETS

251,322

320,209

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

251,222

320,109

SHAREHOLDERS' FUNDS

251,322

320,209

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

P C Appleton - Director

1.	STATUTORY INFORMATION

ISO Quality 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.

The directors consider that in preparing the financial statements they have related taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development Costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

at variable rates on reducing balance

Fixtures and fittings

-

33.33% on cost

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 23 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Costs

£

Cost

At 1 April 2024

9,771

Additions

3,163

Disposals

(5,060

)

At 31 March 2025

7,874

Amortisation

At 1 April 2024

132

Amortisation for year

2,073

At 31 March 2025

2,205

Net book value

At 31 March 2025

5,669

At 31 March 2024

9,639

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

9,461

37,430

23,471

70,362

Additions

-

1,131

1,162

2,293

At 31 March 2025

9,461

38,561

24,633

72,655

Depreciation

At 1 April 2024

3,231

22,067

15,022

40,320

Charge for year

2,365

4,155

3,129

9,649

At 31 March 2025

5,596

26,222

18,151

49,969

Net book value

At 31 March 2025

3,865

12,339

6,482

22,686

At 31 March 2024

6,230

15,363

8,449

30,042

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

497,103

451,950

Other debtors

30,357

31,272

527,460

483,222

Amounts falling due after more than one year:

Other debtors

277,968

249,637

Aggregate amounts

805,428

732,859

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,981

19,077

Trade creditors

52,494

40,044

Taxation and social security

100,477

84,021

Other creditors

568,890

481,652

750,842

624,794

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,148

28,704

9.	SECURED DEBTS

A debenture was created on 12 November 2018 in favour of Handelsbanken over all assets of the company.