Interactive Logistic Solutions Ltd. Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10371322

Interactive Logistic Solutions Ltd.

Filleted Unaudited Financial Statements

29 March 2025

Interactive Logistic Solutions Ltd.

Financial Statements

Year ended 29 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Interactive Logistic Solutions Ltd.

Statement of Financial Position

29 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	322	447
Investments	6	4,281	4,281
		-------	-------
		4,603	4,728

Current assets

Debtors	7	12,742	38,581
Cash at bank and in hand		103,224	27,157
		---------	--------
		115,966	65,738

Creditors: amounts falling due within one year	8	32,863	28,278
		---------	--------
Net current assets		83,103	37,460
		--------	--------
Total assets less current liabilities		87,706	42,188
		--------	--------
Net assets		87,706	42,188
		--------	--------

Capital and reserves

Called up share capital	10,000	10,000
Profit and loss account	77,706	32,188
	--------	--------
Shareholders funds	87,706	42,188
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 29 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Interactive Logistic Solutions Ltd.

Statement of Financial Position (continued)

29 March 2025

These financial statements were approved by the board of directors and authorised for issue on 14 November 2025 , and are signed on behalf of the board by:

Mr D Kolesnikov

Director

Company registration number: 10371322

Interactive Logistic Solutions Ltd.

Notes to the Financial Statements

Year ended 29 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, England, CT1 3DN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	4 years straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 30 March 2024 and 29 March 2025	2,189
	-------
Depreciation
At 30 March 2024	1,742
Charge for the year	125
	-------
At 29 March 2025	1,867
	-------
Carrying amount
At 29 March 2025	322
	-------
At 29 March 2024	447
	-------

6. Investments

	Shares in group undertakings
	£
Cost
At 30 March 2024 and 29 March 2025	4,281
	-------
Impairment
At 30 March 2024 and 29 March 2025	–
	-------

Carrying amount
At 29 March 2025	4,281
	-------
At 29 March 2024	4,281
	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	11,764	22,332
Amounts owed by group undertakings and undertakings in which the company has a participating interest	978	16,249
	--------	--------
	12,742	38,581
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	21,404	19,796
Social security and other taxes	1,593	1,155
Other creditors	9,866	7,327
	--------	--------
	32,863	28,278
	--------	--------

9. Related party transactions

At the year end the company owed £nil to the director (2024: £nil). Also at the year end date the company was owed £978 (2024: £16,249) by a wholly owned subsidiary.