IOS (Yorkshire) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07385114

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		46,102		55,322
Tangible Assets	5		438,908		468,334

			485,010		523,656
CURRENT ASSETS
Stocks	6	20,000		41,600
Debtors	7	230,351		283,245
Cash at bank and in hand		17,021		21,502

		267,372		346,347
Creditors: Amounts Falling Due Within One Year	8	(411,304 )		(400,783 )

NET CURRENT ASSETS (LIABILITIES)			(143,932 )		(54,436 )

TOTAL ASSETS LESS CURRENT LIABILITIES			341,078		469,220

Creditors: Amounts Falling Due After More Than One Year	9		-		(18,391 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(72,130 )		(117,083 )

NET ASSETS			268,948		333,746

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			268,848		333,646

SHAREHOLDERS' FUNDS			268,948		333,746

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IOS (Yorkshire) Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gareth Hunt

Director

11/11/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

IOS (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07385114 . The registered office is 4 Silkwood Court, Wakefield, WF5 9TP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	20% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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IOS (Yorkshire) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	7	7

	8	8

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	184,400

As at 31 March 2025	184,400

Amortisation
As at 1 April 2024	129,078
Provided during the period	9,220

As at 31 March 2025	138,298

Net Book Value
As at 31 March 2025	46,102

As at 1 April 2024	55,322

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	694,761	21,035	7,110	722,906
Additions	183,400	-	-	183,400
Disposals	(172,379 )	(21,035 )	-	(193,414 )

As at 31 March 2025	705,782	-	7,110	712,892

Depreciation
As at 1 April 2024	244,934	6,196	3,442	254,572
Provided during the period	108,994	-	734	109,728
Disposals	(84,120 )	(6,196 )	-	(90,316 )

As at 31 March 2025	269,808	-	4,176	273,984

Net Book Value
As at 31 March 2025	435,974	-	2,934	438,908

As at 1 April 2024	449,827	14,839	3,668	468,334

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IOS (Yorkshire) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Finished goods	20,000	41,600

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	163,920	215,228
Other debtors	24,894	25,180
Net wages	-	226
Director's loan account	41,537	42,611

	230,351	283,245

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	4,470
Trade creditors	182,861	224,110
Bank loans and overdrafts	48,248	73,559
Corporation tax	69,967	31,679
Other taxes and social security	2,206	1,654
VAT	32,629	32,657
Net wages	38	-
Other creditors	17,055	14,854
Accruals and deferred income	58,300	17,800

	411,304	400,783

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	12,663
Bank loans	-	5,728

	-	18,391

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	4,470
Later than one year and not later than five years	-	12,663

	-	17,133

	-	17,133

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IOS (Yorkshire) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Gareth Hunt	42,611	44,000	45,074	-	41,537

The above loan is unsecured, interest free and repayable on demand. The balance was repaid in full on 30 October 2025.

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