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Registered Number: 12222322
INTERNATIONAL MERCHANDISING SERVICES LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

International Merchandising Services Ltd Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

International Merchandising Services Ltd Accountants' Report For the year ended 30 September 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of International Merchandising Services Ltd for the year ended 30 September 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of International Merchandising Services Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of International Merchandising Services Ltd , as a body, in accordance with the terms of our engagement letter dated 31 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of International Merchandising Services Ltd and state those matters that we have agreed to state to the Board of Directors of International Merchandising Services Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than International Merchandising Services Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that International Merchandising Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of International Merchandising Services Ltd . You consider that International Merchandising Services Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of International Merchandising Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts30 September 2025 .................................................... Bevis & Co 38 College Road Epsom KT17 4HJ 13 March 2026 1

International Merchandising Services Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 3,910 |  | 3,910
Cash at bank and in hand |  | 808 |  | (162)
|  | 4,718 |  | 3,748
Creditors: amount falling due within one year |  | (3,316) |  | (3,695)
Net current assets |  | 1,402 |  | 53
Total assets less current liabilities |  | 1,402 |  | 53
Net assets |  | 1,402 |  | 53
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | 1,392 |  | 43
Shareholders' funds |  | 1,402 |  | 53
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 13 March 2026 and were signed by:
------------------------------- Robin Mark Ayling Director
2

International Merchandising Services Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information International Merchandising Services Ltd is a private company, limited by shares, registered in , registration number 12222322, registration address International Merchandising Service Ltd, 38 College Road, Epsom, KT17 4HJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
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