5 4 February 2026 false false false false false false false false false false true false false false false false false No description of principal activity 2024-08-01 Sage Accounts Production Advanced 2024 - FRS102_2024 30,222 17,025 2,638 19,663 10,559 13,197 xbrli:pure xbrli:shares iso4217:GBP 12622487 2024-08-01 2025-07-31 12622487 2025-07-31 12622487 2024-07-31 12622487 2023-08-01 2024-07-31 12622487 2024-07-31 12622487 2023-07-31 12622487 core:PlantMachinery 2024-08-01 2025-07-31 12622487 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 12622487 bus:Director1 2024-08-01 2025-07-31 12622487 core:PlantMachinery 2024-07-31 12622487 core:PlantMachinery 2025-07-31 12622487 core:WithinOneYear 2025-07-31 12622487 core:WithinOneYear 2024-07-31 12622487 core:AfterOneYear 2025-07-31 12622487 core:ShareCapital 2025-07-31 12622487 core:ShareCapital 2024-07-31 12622487 core:RetainedEarningsAccumulatedLosses 2025-07-31 12622487 core:RetainedEarningsAccumulatedLosses 2024-07-31 12622487 core:FinancialAssetsFairValue 2025-07-31 12622487 core:FinancialAssetsFairValue 2024-07-31 12622487 core:FinancialLiabilitiesFairValueThroughProfitOrLoss 2025-07-31 12622487 core:FinancialLiabilitiesFairValueThroughProfitOrLoss 2024-07-31 12622487 core:PlantMachinery 2024-07-31 12622487 bus:SmallEntities 2024-08-01 2025-07-31 12622487 bus:Audited 2024-08-01 2025-07-31 12622487 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12622487 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12622487 bus:FullAccounts 2024-08-01 2025-07-31 12622487 bus:OrdinaryShareClass1 2025-07-31 12622487 bus:OrdinaryShareClass1 2024-07-31
COMPANY REGISTRATION NUMBER: 12622487

IMPERIAL HYGIENE SOLUTIONS LIMITED

FILLETED FINANCIAL STATEMENTS

31 July 2025

IMPERIAL HYGIENE SOLUTIONS LIMITED

STATEMENT OF FINANCIAL POSITION

31 July 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 10,559 | 13,197

Current assets

Debtors | 6 | 49,159 |  | 121,324
Cash at bank and in hand | 62,527 |  | 15,082
| ---------- |  | ----------
| 111,686 |  | 136,406

Creditors: amounts falling due within one year | 7 | 260,571 |  | 449,557
| ---------- |  | ----------
Net current liabilities |  | 148,885 | 313,151
|  | ---------- | ----------
Total assets less current liabilities |  | ( 138,326) | ( 299,954)

Creditors: amounts falling due after more than one year | 8 |  | 135,000 | –

Provisions

Taxation including deferred tax |  | 2,640 | 3,299
|  | ---------- | ----------
Net liabilities |  | ( 275,966) | ( 303,253)
|  | ---------- | ----------

Capital and reserves

Called up share capital | 10 |  | 100 | 100
Profit and loss account |  | ( 276,066) | ( 303,353)
|  | ---------- | ----------
Shareholders deficit |  | ( 275,966) | ( 303,253)
|  | ---------- | ----------

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 comprehensive income has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 30 January 2026 , and are signed on behalf of the board by:

A O'Connell
Director

Company registration number: 12622487

IMPERIAL HYGIENE SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 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 Numeric House, 98 Station Road, Sidcup, Kent, DA15 7BY.
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.
Going concern
As at 31 July 2025 the company's current liabilities exceed the company's total assets by £275,966. The company was financially supported by a fellow subsidiary during the accounting period and the financial support continues into subsequent periods. It is for this reason the financial statements have been prepared on a going concern basis.
Debtors
Debtors are initially recorded at fair value and are assessed for impairment at each reporting date. If any impairments exist the debtors are remeasured to the present value of the expected future cash inflows.
Creditors
Creditors are initially recorded at fair value and are then remeasured to the present value of the expected future cash outflows.
Judgements and key sources of estimation uncertainty
There are no significant estimates or assumptions made that have a significant risk of causing material adjustment to carrying amounts of assets and liabilities within the next financial year.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Plant and equipment | - | 20% reducing balance

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, either financial assets, financial liabilities or equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 4 ).
5. Tangible assets

| Plant and equipment | Total
| £ | £
Cost |  |
At 1 August 2024 and 31 July 2025 | 30,222 | 30,222
| -------- | --------
Depreciation |  |
At 1 August 2024 | 17,025 | 17,025
Charge for the year | 2,638 | 2,638
| -------- | --------
At 31 July 2025 | 19,663 | 19,663
| -------- | --------
Carrying amount |  |
At 31 July 2025 | 10,559 | 10,559
| -------- | --------
At 31 July 2024 | 13,197 | 13,197
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 46,818 | 118,681
Amounts owed by group undertakings | 100 | 100
Other debtors | 2,241 | 2,543
| -------- | ----------
| 49,159 | 121,324
| -------- | ----------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 201,030 | 270,024
Amounts owed to group undertakings | – | 135,000
Corporation tax | 9,531 | –
Social security and other taxes | 43,093 | 38,734
Other creditors | 6,917 | 5,799
| ---------- | ----------
| 260,571 | 449,557
| ---------- | ----------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings | 135,000 | –
| ---------- | ----

9. Financial instruments
The carrying amount for each category of financial instrument is as follows:

| 2025 | 2024
| £ | £

Financial assets measured at fair value through profit or loss

Trade debtors | 46,818 | 118,681
Amounts owed ftom group undertakings | 100 | 100
| -------- | ----------
| 46,918 | 118,781
| -------- | ----------

Financial liabilities measured at fair value through profit or loss

Trade creditors | 201,030 | 270,024
Amounts owed to group undertakings | 135,000 | 135,000
| ---------- | ----------
| 336,030 | 405,024
| ---------- | ----------

10. Called up share capital
Authorised share capital

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

11. Summary audit opinion
The auditor's report dated 4 February 2026 was unqualified .
The senior statutory auditor was Christopher Jones FCCA , for and on behalf of Affinia (Orpington) .
12. Related party transactions
In accordance with paragraph 33.1A of FRS 102 no disclosures have been made of transactions within the group on the basis they are all wholly owned.
13. Parent company
The company's parent undertaking is Imperial Ductwork Services Holdings Limited.
14. Ultimate parent company
The company's immediate and ultimate parent undertakings is IDSH Limited, a company registered in England & Wales.
The company is controlled by A O'Connell by virtue of his majority shareholding in IDSH Limited.