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REGISTERED NUMBER: 07586054 (England and Wales)

GROUP STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

INTERNATIONAL DESIGN (SERVICES) LIMITED

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 5 |

Consolidated Income Statement | 8 |

Consolidated Other Comprehensive Income | 9 |

Consolidated Balance Sheet | 10 |

Company Balance Sheet | 11 |

Consolidated Statement of Changes in Equity | 12 |

Company Statement of Changes in Equity | 13 |

Consolidated Cash Flow Statement | 14 |

Notes to the Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Financial Statements | 17 |

INTERNATIONAL DESIGN (SERVICES) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | D A Abel

| M L Abel

| REGISTERED OFFICE: | EDM House

| Rowley Drive

| Coventry

| CV3 4FG

| REGISTERED NUMBER: | 07586054 (England and Wales)

| AUDITORS: | Prime

| Chartered Accountants

| Statutory Auditor

| 161 Newhall Street

| Birmingham

| B3 1SW

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 30 APRIL 2025

The directors present their strategic report of the company and the group for the year ended 30 April 2025.

International Design (Services) Ltd is the parent company of a focused group comprising two subsidiaries: Futura Design Ltd and Dama Properties Ltd. The Group's activities include automotive design and recruitment services through its trading subsidiary, as well as commercial and residential property ownership.

Futura Design Ltd is the Group's principal trading company, supplying automotive OEMs with design model operations and technical recruitment services. Dama Properties Ltd holds residential investment property, generating rental income. The parent company also owns two commercial properties that support Futura's operations and form a key part of the Group's asset base.

Group Financial Performance

The Group's financial performance for the year ending April 2025 remained resilient amid ongoing macroeconomic headwinds. Revenue was £20.9m, up from £19.9m in 2024. Gross margin was stable. Pre-tax profit declined to £360k, from £1.26m in 2024. This reduction was primarily driven by a shift in overheads, including increased utility costs as our second site in Leamington became fully operational. Wage costs rose due to staffing changes and business growth, while depreciation also increased following significant infrastructure and plant investment over the past two years.

Our disciplined approach to cost control and cash flow management ensured that we retained a robust financial position. We also saw a marked improvement in debtor days, which fell from 59 days in 2024 to 42 days in 2025. This reflects stronger credit control, timely client payments, and a continued focus on maintaining healthy cash flow across the business.

REVIEW OF BUSINESS

The parent company continued to hold and maintain its two commercial properties, which support Futura's operations. These assets remain a key part of the Group's long-term strategy. Dama Properties Ltd also continued to hold its residential assets, with no changes during the year. No acquisitions or disposals were made across the Group.

Market Overview

The Group's trading performance is primarily driven by Futura Design Ltd, which operates within the UK automotive design and recruitment sector. Market conditions during the year were mixed, with ongoing demand for electrification, concept modelling, and technical expertise continuing to generate opportunities, despite wider economic uncertainty.

Inflationary pressure, client budget constraints, and a competitive labour market remained ongoing challenges. Nevertheless, Futura responded with agility, securing high-value projects and continuing to strengthen relationships with key clients. The directors remain alert to market developments and are committed to maintaining a flexible, responsive approach across the Group. These factors continue to influence the outlook for the trading subsidiary and, by extension, the wider Group's financial performance.

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 30 APRIL 2025

PRINCIPAL RISKS AND UNCERTAINTIES

The Group's principal risks continue to be driven by its trading subsidiary and include economic volatility, inflationary wage pressures, client budget constraints, and changes in tax or regulatory policy. These are managed through active cost control, operational efficiency, and a cautious approach to debt and investment.

Outlook

The Group enters the next financial year in a stable position. Ongoing investment in facilities, technology, and sustainability within the trading subsidiary is expected to strengthen the Group's long-term prospects. The directors remain focused on margin control, steady reinvestment, and maintaining strong financial health across the group. No structural changes are anticipated in the short term.

ON BEHALF OF THE BOARD:

D A Abel - Director

16 January 2026

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 30 APRIL 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 April 2025.

DIVIDENDS

During the year dividends of £193,750 (2024: £74,400) were paid.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

D A Abel

M L Abel

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Prime, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

D A Abel - Director

16 January 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

INTERNATIONAL DESIGN (SERVICES) LIMITED

Opinion

We have audited the financial statements of International Design (Services) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 30 April 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

INTERNATIONAL DESIGN (SERVICES) LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence;

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

INTERNATIONAL DESIGN (SERVICES) LIMITED

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC and other relevant parties.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Morgan Davies FCA (Senior Statutory Auditor)

for and on behalf of Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

20 January 2026

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

CONSOLIDATED INCOME STATEMENT

FOR THE YEAR ENDED 30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 20,914,006 |  | 19,882,053 |  |

Cost of sales | 17,443,542 |  | 16,263,298 |  |

GROSS PROFIT | 3,470,464 |  | 3,618,755 |  |

Administrative expenses | 2,990,522 |  | 2,252,930 |  |

479,942 |  | 1,365,825 |  |

Other operating income | 12,339 |  | 6,427 |  |

Gain/loss on revaluation of investment property | - |  | 44,459 |  |

OPERATING PROFIT | 5 | 492,281 |  | 1,416,711 |  |

Interest receivable and similar income | 11,072 |  | 8,296 |  |

503,353 |  | 1,425,007 |  |

Interest payable and similar expenses | 6 | 150,909 |  | 167,107 |  |

PROFIT BEFORE TAXATION | 352,444 |  | 1,257,900 |  |

Tax on profit | 7 | 273,483 |  | 383,439 |  |

PROFIT FOR THE FINANCIAL YEAR | 78,961 |  | 874,461 |  |

Profit attributable to:

Owners of the parent | 78,961 |  | 874,461 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

CONSOLIDATED OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 78,961 |  | 874,461 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 78,961 |  | 874,461 |  |

Total comprehensive income attributable to:

Owners of the parent | 78,961 |  | 874,461 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

CONSOLIDATED BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | 706,049 |  | 929,432 |  |

Tangible assets | 11 | 5,120,926 |  | 4,312,569 |  |

Investments | 12 | - |  | - |  |

Investment property | 13 | 190,000 |  | 190,000 |  |

6,016,975 |  | 5,432,001 |  |

CURRENT ASSETS

Stocks | 14 | 8,610 |  | 17,194 |  |

Debtors | 15 | 3,044,525 |  | 4,126,025 |  |

Cash at bank and in hand | 1,041,205 |  | 834,156 |  |

4,094,340 |  | 4,977,375 |  |

CREDITORS

Amounts falling due within one year | 16 | 2,745,125 |  | 3,272,020 |  |

NET CURRENT ASSETS | 1,349,215 |  | 1,705,355 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,366,190 |  | 7,137,356 |  |

CREDITORS

Amounts falling due after more than one year | 17 | (2,124,500 | ) | (1,937,717 | ) |

PROVISIONS FOR LIABILITIES | 21 | (567,599 | ) | (410,759 | ) |

NET ASSETS | 4,674,091 |  | 4,788,880 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 1,200 |  | 1,200 |  |

Retained earnings | 23 | 4,672,891 |  | 4,787,680 |  |

SHAREHOLDERS' FUNDS | 4,674,091 |  | 4,788,880 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

D A Abel - Director

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

COMPANY BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | - |  | - |  |

Investments | 12 | 4,104,200 |  | 4,104,200 |  |

Investment property | 13 | 2,549,773 |  | 2,549,773 |  |

6,653,973 |  | 6,653,973 |  |

CURRENT ASSETS

Debtors | 15 | 343,025 |  | 38,667 |  |

Cash at bank | 42,146 |  | 22,530 |  |

385,171 |  | 61,197 |  |

CREDITORS

Amounts falling due within one year | 16 | 62,998 |  | 567,484 |  |

NET CURRENT ASSETS/(LIABILITIES) | 322,173 |  | (506,287 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,976,146 |  | 6,147,686 |  |

CREDITORS

Amounts falling due after more than one year | 17 | 1,510,452 |  | 1,571,024 |  |

NET ASSETS | 5,465,694 |  | 4,576,662 |  |

CAPITAL AND RESERVES

Called up share capital | 22 | 1,200 |  | 1,200 |  |

Retained earnings | 23 | 5,464,494 |  | 4,575,462 |  |

SHAREHOLDERS' FUNDS | 5,465,694 |  | 4,576,662 |  |

Company's profit for the financial year | 1,082,782 |  | 784,889 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

D A Abel - Director

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 APRIL 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 May 2023 | 1,200 |  | 3,987,619 |  | 3,988,819 |  |

Changes in equity

Dividends | - |  | (74,400 | ) | (74,400 | ) |

Total comprehensive income | - |  | 874,461 |  | 874,461 |  |

Balance at 30 April 2024 | 1,200 |  | 4,787,680 |  | 4,788,880 |  |

Changes in equity

Dividends | - |  | (193,750 | ) | (193,750 | ) |

Total comprehensive income | - |  | 78,961 |  | 78,961 |  |

Balance at 30 April 2025 | 1,200 |  | 4,672,891 |  | 4,674,091 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 APRIL 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 May 2023 | 1,200 |  | 3,864,973 |  | 3,866,173 |  |

Changes in equity

Total comprehensive income | - |  | 784,889 |  | 784,889 |  |

Dividends | - |  | (74,400 | ) | (74,400 | ) |

Balance at 30 April 2024 | 1,200 |  | 4,575,462 |  | 4,576,662 |  |

Changes in equity

Total comprehensive income | - |  | 1,082,782 |  | 1,082,782 |  |

Dividends | - |  | (193,750 | ) | (193,750 | ) |

Balance at 30 April 2025 | 1,200 |  | 5,464,494 |  | 5,465,694 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,704,492 |  | 1,263,348 |  |

Interest paid | (130,851 | ) | (151,633 | ) |

Interest element of hire purchase payments paid | (20,058 | ) | (15,474 | ) |

Tax paid | (228,465 | ) | (197,564 | ) |

Net cash from operating activities | 1,325,118 |  | 898,677 |  |

Cash flows from investing activities

Purchase of intangible fixed assets | (8,975 | ) | - |  |

Purchase of tangible fixed assets | (775,788 | ) | (2,339,930 | ) |

Interest received | 11,072 |  | 8,296 |  |

Net cash from investing activities | (773,691 | ) | (2,331,634 | ) |

Cash flows from financing activities

New HPs & loans in year | - |  | 1,102,500 |  |

Loan repayments in year | (190,040 | ) | (160,917 | ) |

Capital repayments in year | (120,498 | ) | (108,978 | ) |

Equity dividends paid | (193,750 | ) | (74,400 | ) |

Net cash from financing activities | (504,288 | ) | 758,205 |  |

Increase/(decrease) in cash and cash equivalents | 47,139 |  | (674,752 | ) |

Cash and cash equivalents at beginning of year | 2 | 834,156 |  | 1,508,908 |  |

Cash and cash equivalents at end of year | 2 | 881,295 |  | 834,156 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 APRIL 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 352,444 |  | 1,257,900 |  |

| Depreciation charges | 726,603 |  | 540,224 |  |

| Gain on revaluation of fixed assets | - |  | (44,459 | ) |

| Government grants | (12,339 | ) | (6,427 | ) |

| Finance costs | 150,909 |  | 167,107 |  |

| Finance income | (11,072 | ) | (8,296 | ) |

1,206,545 |  | 1,906,049 |  |

| Decrease/(increase) in stocks | 8,584 |  | (6,806 | ) |

| Decrease/(increase) in trade and other debtors | 961,761 |  | (1,442,904 | ) |

| (Decrease)/increase in trade and other creditors | (472,398 | ) | 807,009 |  |

| Cash generated from operations | 1,704,492 |  | 1,263,348 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 April 2025

| 30.4.25 |  | 1.5.24

£ | £ |

| Cash and cash equivalents | 1,041,205 |  | 834,156 |  |

| Bank overdrafts | (159,910 | ) | - |  |

881,295 |  | 834,156 |  |

| Year ended 30 April 2024

| 30.4.24 |  | 1.5.23

£ | £ |

| Cash and cash equivalents | 834,156 |  | 1,508,908 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 30 APRIL 2025

3. | ANALYSIS OF CHANGES IN NET DEBT

| Other |

| non-cash |

| At 1.5.24 | Cash flow | changes | At 30.4.25

£ | £ | £ | £ |

| Net cash |

| Cash at bank

| and in hand | 834,156 |  | 207,049 |  | - |  | 1,041,205 |  |

| Bank overdrafts | - |  | (159,910 | ) | - |  | (159,910 | ) |

834,156 |  | 47,139 |  | - |  | 881,295 |  |

| Debt

| Finance leases | (318,446 | ) | (514,160 | ) | 120,498 |  | (712,108 | ) |

| Debts falling due

| within 1 year | (201,442 | ) | 189,725 |  | - |  | (11,717 | ) |

| Debts falling due

| after 1 year | (1,724,863 | ) | - |  | - |  | (1,724,863 | ) |

(2,244,751 | ) | (324,435 | ) | 120,498 |  | (2,448,688 | ) |

| Total | (1,410,595 | ) | (277,296 | ) | 120,498 |  | (1,567,393 | ) |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| International Design (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 General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Going concern

| The group and company continue to be profitable and the directors have a reasonable expectation that the group and company will continue in operational existence for at least 12 months from the date of approval of the financial statements. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Related party exemption

| The group and company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Accrued income on long term contracts

| Accrued income on long term contracts are calculated based on actual costs completed to date at the year end plus a 20% margin to recognise any potential profit.

| Goodwill

| Goodwill is initially measured at cost. After initial recognition, goodwill is measured at cost less accumulated amortisation.

| The investment in goodwill is being amortised over 10 years.

| Intangible assets

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

| Development costs are amortised evenly over their estimated useful life.

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 15% on reducing balance and at variable rates on reducing balance

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Freehold buildings - 2% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Investment property

| Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment of assets

| Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

| For financial assets carried at amortised costs, the amount of an impairment is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

| For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

| Where indicators exist for the decrease in impairment loss, and the decrease can be related objectively to an event occuring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the principal activities of the group.

| An analysis of turnover by geographical market is given below:

| 2025 |  | 2024

£ | £ |

| United Kingdom | 18,842,482 |  | 17,644,896 |  |

| Europe | 2,071,524 |  | 2,237,157 |  |

20,914,006 |  | 19,882,053 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 3,239,119 |  | 2,731,552 |  |

| Social security costs | 386,334 |  | 319,382 |  |

| Other pension costs | 67,337 |  | 50,616 |  |

3,692,790 |  | 3,101,550 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Staff | 51 |  | 47 |  |

| Directors | 3 |  | 3 |  |

54 |  | 50 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 36,781 |  | 36,687 |  |

| Directors' pension contributions to money purchase schemes | 38,648 |  | 12,901 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 402,828 |  | 246,880 |  |

| Depreciation - assets on hire purchase contracts | 91,420 |  | 60,986 |  |

| Goodwill amortisation | 232,358 |  | 232,358 |  |

| Auditors' remuneration | 26,492 |  | 15,900 |  |

| Government grants | (12,339 | ) | (6,427 | ) |

| Net(gains)/losses on foreign exchange | 11,036 |  | (11,134 | ) |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank loan interest | 122,929 |  | 151,633 |  |

| No description | 7,922 |  | - |  |

| Hire purchase | 20,058 |  | 15,474 |  |

150,909 |  | 167,107 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | (73,674 | ) | 236,387 |  |

| No description | 190,317 |  | - |  |

| Total current tax | 116,643 |  | 236,387 |  |

| Deferred tax | 156,840 |  | 147,052 |  |

| Tax on profit | 273,483 |  | 383,439 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 352,444 |  | 1,257,900 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 88,111 |  | 314,475 |  |

| Effects of:

| Expenses not deductible for tax purposes | 1,007 |  | 1,099 |  |

| Income not taxable for tax purposes | - |  | (11,115 | ) |

| Capital allowances in excess of depreciation | (140,104 | ) | (124,857 | ) |

| Utilisation of tax losses | (1,372 | ) | (741 | ) |

| Deferred tax movement | 156,840 |  | 147,052 |  |

| Marginal relief | (906 | ) | (564 | ) |

| Amortisation | 58,090 |  | 58,090 |  |

| R&D Claim adjustment | (78,500 | ) | - |  |

| Tax under-provision prior period | 190,317 |  | - |  |

| Total tax charge | 273,483 |  | 383,439 |  |

8. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 193,750 |  | 74,400 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

10. | INTANGIBLE FIXED ASSETS

| Group

| Development |

| Goodwill |  | costs |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 2,323,581 |  | - |  | 2,323,581 |  |

| Additions | - |  | 8,975 |  | 8,975 |  |

| At 30 April 2025 | 2,323,581 |  | 8,975 |  | 2,332,556 |  |

| AMORTISATION

| At 1 May 2024 | 1,394,149 |  | - |  | 1,394,149 |  |

| Amortisation for year | 232,358 |  | - |  | 232,358 |  |

| At 30 April 2025 | 1,626,507 |  | - |  | 1,626,507 |  |

| NET BOOK VALUE

| At 30 April 2025 | 697,074 |  | 8,975 |  | 706,049 |  |

| At 30 April 2024 | 929,432 |  | - |  | 929,432 |  |

11. | TANGIBLE FIXED ASSETS

| Group

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 May 2024 | 2,549,773 |  | 500,454 |  | 1,684,482 |  |

| Additions | - |  | 581,628 |  | 438,926 |  |

| At 30 April 2025 | 2,549,773 |  | 1,082,082 |  | 2,123,408 |  |

| DEPRECIATION

| At 1 May 2024 | 59,190 |  | 120,163 |  | 894,791 |  |

| Charge for year | 33,997 |  | 170,165 |  | 130,552 |  |

| At 30 April 2025 | 93,187 |  | 290,328 |  | 1,025,343 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,456,586 |  | 791,754 |  | 1,098,065 |  |

| At 30 April 2024 | 2,490,583 |  | 380,291 |  | 789,691 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 514,390 |  | 516,564 |  | 5,765,663 |  |

| Additions | 152,459 |  | 129,592 |  | 1,302,605 |  |

| At 30 April 2025 | 666,849 |  | 646,156 |  | 7,068,268 |  |

| DEPRECIATION

| At 1 May 2024 | 190,556 |  | 188,394 |  | 1,453,094 |  |

| Charge for year | 83,021 |  | 76,513 |  | 494,248 |  |

| At 30 April 2025 | 273,577 |  | 264,907 |  | 1,947,342 |  |

| NET BOOK VALUE

| At 30 April 2025 | 393,272 |  | 381,249 |  | 5,120,926 |  |

| At 30 April 2024 | 323,834 |  | 328,170 |  | 4,312,569 |  |

| Included in freehold property is land with a cost of £849,924 (2024: £849,924) which is not depreciated.

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 265,501 |  | 311,982 |  | 577,483 |  |

| Additions | 55,090 |  | 101,445 |  | 156,535 |  |

| At 30 April 2025 | 320,591 |  | 413,427 |  | 734,018 |  |

| DEPRECIATION

| At 1 May 2024 | 160,970 |  | 48,400 |  | 209,370 |  |

| Charge for year | 39,089 |  | 52,331 |  | 91,420 |  |

| At 30 April 2025 | 200,059 |  | 100,731 |  | 300,790 |  |

| NET BOOK VALUE

| At 30 April 2025 | 120,532 |  | 312,696 |  | 433,228 |  |

| At 30 April 2024 | 104,531 |  | 263,582 |  | 368,113 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

12. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakin

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 4,104,200 |  |

| NET BOOK VALUE

| At 30 April 2025 | 4,104,200 |  |

| At 30 April 2024 | 4,104,200 |  |

| Futura Design Limited

| Registered office: EDM House, Rowley Drive, Coventry, CV3 4FG

| Nature of business: Employment agency activities & Other engineering activities

| %

| Class of shares: holding

| Ordinary 100.00

| Dama Properties Ltd

| Registered office: EDM House, Rowley Drive, Coventry, CV3 4FG

| Nature of business: Other letting and operating of own or leased real estate

| %

| Class of shares: holding

| Ordinary 100.00

| International Design (Services) Limited is providing parental company guarantee to Dama Properties Ltd (company number 12997342) and as such the subsidiary undertaking is exempt from audit by virtue of S479A of the Companies Act 2006.

13. | INVESTMENT PROPERTY

| Group

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 190,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 190,000 |  |

| At 30 April 2024 | 190,000 |  |

| Details of leasing arrangements relating to investment properties are provided in note 20.

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

13. | INVESTMENT PROPERTY - continued

| Group

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2024 | 44,459 |  |

| Cost | 145,541 |  |

190,000 |  |

| Company

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 2,549,773 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,549,773 |  |

| At 30 April 2024 | 2,549,773 |  |

14. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Stocks | 8,610 |  | 17,194 |  |

15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade debtors | 2,400,434 |  | 3,212,372 |  | - |  | - |  |

| Amounts owed by group undertakings | - |  | - |  | 304,358 |  | - |  |

| Tax | 70,578 |  | 190,317 |  | - |  | - |  |

| Prepayments and accrued income | 573,513 |  | 723,336 |  | 38,667 |  | 38,667 |  |

3,044,525 |  | 4,126,025 |  | 343,025 |  | 38,667 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

16. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 18) | 294,433 |  | 201,442 |  | 49,172 |  | 43,714 |  |

| Hire purchase contracts (see note 19) | 189,665 |  | 105,592 |  | - |  | - |  |

| Trade creditors | 1,280,203 |  | 1,656,453 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | - |  | 484,024 |  |

| Tax | 4,826 |  | 236,387 |  | 4,826 |  | 10,878 |  |

| Social security and other taxes | 111,989 |  | 107,353 |  | - |  | - |  |

| VAT | 268,946 |  | 386,497 |  | 9,000 |  | 9,000 |  |

| Other creditors | 12,952 |  | 30,797 |  | - |  | 19,868 |  |

| Accruals and deferred income | 496,712 |  | 519,761 |  | - |  | - |  |

| Deferred government grants | 85,399 |  | 27,738 |  | - |  | - |  |

2,745,125 |  | 3,272,020 |  | 62,998 |  | 567,484 |  |

17. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans (see note 18) | 1,602,057 |  | 1,724,863 |  | 1,510,452 |  | 1,571,024 |  |

| Hire purchase contracts (see note 19) | 522,443 |  | 212,854 |  | - |  | - |  |

2,124,500 |  | 1,937,717 |  | 1,510,452 |  | 1,571,024 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

18. | LOANS

| An analysis of the maturity of loans is given below:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Amounts falling due within one year or | on demand: |

| Bank overdrafts | 159,910 |  | - |  | - |  | - |  |

| Bank loans | 134,523 |  | 201,442 |  | 49,172 |  | 43,714 |  |

294,433 |  | 201,442 |  | 49,172 |  | 43,714 |  |

| Amounts falling due between one and | two years: |

| Bank loans - 1-2 years | 109,957 |  | 160,177 |  | 106,977 |  | 97,619 |  |

| Amounts falling due between two and | five years: |

| Bank loans - 2-5 years | 203,571 |  | 186,205 |  | 193,836 |  | 176,861 |  |

| Amounts falling due in more than five | years: |

| Repayable by instalments

| Bank loans | 1,288,529 |  | 1,378,481 |  | 1,209,639 |  | 1,296,544 |  |

19. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 189,665 |  | 105,592 |  |

| Between one and five years | 522,443 |  | 212,854 |  |

712,108 |  | 318,446 |  |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

20. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank overdraft | 159,910 |  | - |  | - |  | - |  |

| Bank loans | 1,736,580 |  | 1,926,305 |  | 1,559,624 |  | 1,614,738 |  |

| Hire purchase contracts | 712,108 |  | 318,446 |  | - |  | - |  |

2,608,598 |  | 2,244,751 |  | 1,559,624 |  | 1,614,738 |  |

| The bank overdraft and loans are secured over the assets of the company whilst the hire purchase liabilities are secured over the specific assets that they relate to.

21. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 567,599 |  | 410,759 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 410,759 |  |

| Charge to Income Statement during year | 156,840 |  |

| Balance at 30 April 2025 | 567,599 |  |

22. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  |  | Class: |  | Nominal |  | 2024 |  |  | 2023 |

| (Unaudited) |  |

|  | Value: |  | £ |  |  | £ |

| 1,000 |  |  | Ordinary |  | £1 |  | 1,000 |  |  | 1,000 |

| 50 |  |  | A Ordinary |  | £1 |  | 50 |  |  | 50 |

| 50 |  |  | B Ordinary |  | £1 |  | 50 |  |  | 50 |

| 100 |  |  | Preference |  | £1 |  | 100 |  |  | 100 |

|  | 1,200 |  |  | 1,200 |

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

23. | RESERVES

| Group

| Retained

| earnings

£ |

| At 1 May 2024 | 4,787,680 |  |

| Profit for the year | 78,961 |  |

| Dividends | (193,750 | ) |

| At 30 April 2025 | 4,672,891 |  |

| Company

| Retained

| earnings

£ |

| At 1 May 2024 | 4,575,462 |  |

| Profit for the year | 1,082,782 |  |

| Dividends | (193,750 | ) |

| At 30 April 2025 | 5,464,494 |  |

24. | RELATED PARTY TRANSACTIONS

| Within other creditors is a loan from D Abel to International Design (Services) Limited. During the year £Nil (2024: £Nil) was advanced and £17,868 (2024: £251,200) was repaid. At the balance sheet date £Nil (2024: £17,868) was outstanding. The loan was unsecured, interest free and repayable on demand.

25. | ULTIMATE CONTROLLING PARTY

| There is no single ultimate controlling party.

INTERNATIONAL DESIGN (SERVICES) LIMITED (REGISTERED NUMBER: 07586054)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

26. | OPERATING LEASES - LESSOR

| Operating leases relate to commercial property (company) and residential property (group). Total future minimum lease payments receivable under non-cancellable operating leases are as follows:

|  | 2025 |  |  | 2024 |  |

| Group |  | £ |  |  | £ |  |

| Within one year |  | 10,200 |  |  | 10,200 |  |

| Between one and five years |  | - |  |  | - |  |

|  | 10,200 |  |  | 9,900 |  |

| Company |  |

| Within one year |  | 205,000 |  |  | 205,000 |  |

| Between one and five years |  | 480,000 |  |  | 685,000 |  |

|  | 685,000 |  |  | 890,000 |  |