REGISTERED NUMBER: 12592453 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

IES Works Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Bartleet

D M Leggett

REGISTERED OFFICE:

122 Feering Hill

Feering

Colchester

Essex

CO5 9PY

REGISTERED NUMBER:

12592453 (England and Wales)

ACCOUNTANTS:

Granite Morgan Smith Limited

122 Feering Hill

Feering

Colchester

Essex

CO5 9PY

FIXED ASSETS

Tangible assets

4

14,218

8,368

CURRENT ASSETS

Debtors

5

566,889

543,734

Cash at bank and in hand

71,596

85,424

638,485

629,158

CREDITORS

Amounts falling due within one year

6

181,623

234,138

NET CURRENT ASSETS

456,862

395,020

TOTAL ASSETS LESS CURRENT LIABILITIES

471,080

403,388

PROVISIONS FOR LIABILITIES

2,754

1,115

NET ASSETS

468,326

402,273

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

468,224

402,171

468,326

402,273

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

J M Bartleet - Director

D M Leggett - Director

1.	STATUTORY INFORMATION

IES Works Ltd 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 each asset over its estimated useful life.

Plant and machinery etc

-

25% 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 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.

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.

Long term contracts

Where the outcome of a long term contract can be estimated reliably, revenue and costs are recognised by

reference to the stage of completion. This is measured by the proportion that contract materials incurred to date bear to the estimated total contract materials.

Where the outcome of a long term contract cannot be estimated reliably, contract revenue is recognised to the extent of contract materials incurred that it is probable will be recoverable. Contract materials are recognised as expenses in the period in which they are incurred.

When it is probable that the total contract materials will exceed total contract revenue, the expected loss is

recognised as an expense immediately.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

31,255

Additions

10,316

At 30 April 2025

41,571

DEPRECIATION

At 1 May 2024

22,887

Charge for year

4,466

At 30 April 2025

27,353

NET BOOK VALUE

At 30 April 2025

14,218

At 30 April 2024

8,368

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

532,727

424,674

Other debtors

34,162

119,060

566,889

543,734

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

100,196

74,901

Taxation and social security

76,855

155,043

Other creditors

4,572

4,194

181,623

234,138

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

J M Bartleet

Balance outstanding at start of year

70,000

-

Amounts advanced

-

70,000

Amounts repaid

(70,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

70,000

D M Leggett

Balance outstanding at start of year

45,000

-

Amounts advanced

-

45,000

Amounts repaid

(45,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

45,000