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Registration number: SC305802

Integrity Insurance Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Integrity Insurance Services Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Integrity Insurance Services Ltd

Company Information

Director | S Davidson

Registered office | 105A North High Street Musselburgh EH21 6JE

Accountants | M&S Accountancy and Taxation Limited Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Integrity Insurance Services Ltd

(Registration number: SC305802)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,983 | 638
Current assets |  |  |
Debtors | 5 | 323,538 | 260,515
Cash at bank and in hand |  | 11,451 | 26,977
|  | 334,989 | 287,492
Creditors: Amounts falling due within one year | 6 | (262,048) | (202,102)
Net current assets |  | 72,941 | 85,390
Total assets less current liabilities |  | 75,924 | 86,028
Creditors: Amounts falling due after more than one year | 6 | - | (8,226)
Provisions for liabilities |  | (319) | (319)
Net assets |  | 75,605 | 77,483
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | 74,605 | 76,483
Shareholders' funds |  | 75,605 | 77,483

For the financial year ending 31 July 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; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Integrity Insurance Services Ltd

(Registration number: SC305802)
Balance Sheet as at 31 July 2025

Approved and authorised by the director on 24 March 2026

......................................... S Davidson Director

Integrity Insurance Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
105A North High Street
Musselburgh
EH21 6JE

These financial statements were authorised for issue by the director on 24 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.

Tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Integrity Insurance Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and Buildings | 20% Straight Line
Computer Equipment | 25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 6).

Integrity Insurance Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 24,219 | 5,231 | 29,450
Additions | 2,900 | - | 2,900
At 31 July 2025 | 27,119 | 5,231 | 32,350
Depreciation
At 1 August 2024 | 24,219 | 4,093 | 28,312
Charge for the year | 580 | 475 | 1,055
At 31 July 2025 | 24,799 | 4,568 | 29,367
Carrying amount
At 31 July 2025 | 2,320 | 663 | 2,983
At 31 July 2024 | - | 638 | 638

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 3,285 | 1,444
Other debtors | 320,253 | 259,071
| 323,538 | 260,515

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Loans and borrowings |  | 9,049 | 10,000
Trade creditors |  | 3,547 | -
Taxation and social security |  | 40,957 | 32,361
Accruals and deferred income |  | 8,000 | 4,000
Other creditors |  | 200,495 | 155,741
|  | 262,048 | 202,102

Included within bank loans and borrowings are amounts advanced to the company under the Bounce Back Loan Scheme of £9,049 (2024 - £10,000). This is fully backed by a government guarantee.

Integrity Insurance Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings |  | - | 8,226

Included within bank loans and overdrafts are amounts advanced to the company under the Bounce Back Loan Scheme of £0 (2024 - £8,226). This is fully backed by a government guarantee.

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Class A Shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Related party transactions

At year end, an outstanding loan balance of £311,876 (2024 - £250,693) was due from related parties.
No interest has been charged on the loan. The loan is unsecured and repayable on demand.

9 | Parent and ultimate parent undertaking

The ultimate controlling party is Integrity Holdings Limited.