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INTELLIGENT METAL SOLUTIONS LIMITED

Registered Number
08871973
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

INTELLIGENT METAL SOLUTIONS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | BECKETT, Richard Ashley

Registered Address | Edenthorpe
| Grove Road
| Rotherham
| S60 2ER

Registered Number | 08871973 (England and Wales)

INTELLIGENT METAL SOLUTIONS LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 59,533 |  |  |  | 55,723
|  |  |  | 59,533 |  |  |  | 55,723
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 126,049 |  |  |  | 560,000 |  |
Debtors | 5 | 307,962 |  |  |  | 772,798 |  |
Cash at bank and on hand |  | 103,946 |  |  |  | 340,907 |  |
|  | 537,957 |  |  |  | 1,673,705 |  |
Creditors amounts falling due within one year | 6 | (588,947) |  |  |  | (1,684,230) |  |
Net current assets (liabilities) |  |  |  | (50,990) |  |  |  | (10,525)
Total assets less current liabilities |  |  |  | 8,543 |  |  |  | 45,198
Creditors amounts falling due after one year | 7 |  |  | (2,472) |  |  |  | (15,759)
Net assets |  |  |  | 6,071 |  |  |  | 29,439
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 5,971 |  |  |  | 29,339
Shareholders' funds |  |  |  | 6,071 |  |  |  | 29,439

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 February 2026, and are signed on its behalf by:
BECKETT, Richard Ashley Director Registered Company No. 08871973

INTELLIGENT METAL SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Intelligent Metal Solutions 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 Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

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

| Operating leases
--- | ---
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| 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.

| Current 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 statement of financial position date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc.

|  | Reducing balance (%)
| Plant and machinery | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

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

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 245,043 |  | - |  | 245,043
| Additions | - |  | 36,589 |  | 36,589
| At 31 March 25 | 245,043 |  | 36,589 |  | 281,632
| Depreciation and impairment
| At 01 April 24 | 189,320 |  | - |  | 189,320
| Charge for year | 10,419 |  | 22,360 |  | 32,779
| At 31 March 25 | 199,739 |  | 22,360 |  | 222,099
| Net book value
| At 31 March 25 | 45,304 |  | 14,229 |  | 59,533
| At 31 March 24 | 55,723 |  | - |  | 55,723

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 126,049 |  | 560,000
| Total | 126,049 |  | 560,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 283,606 |  | 772,798
| Other debtors | 24,356 |  | -
| Total | 307,962 |  | 772,798

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 272,913 |  | 1,660,562
| Bank borrowings and overdrafts | 268,046 |  | -
| Taxation and social security | 5,821 |  | -
| Finance lease and HP contracts | 14,831 |  | 22,512
| Other creditors | 24,976 |  | -
| Accrued liabilities and deferred income | 2,360 |  | 1,156
| Total | 588,947 |  | 1,684,230

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 2,472 |  | 15,759
| Total | 2,472 |  | 15,759

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 17,303 |  | 38,271

9. | Controlling party
--- | ---
| The company is controlled by Mr R A Beckett by virtue of his interest in the issued share capital.