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Registration number: 09752527

ISS Group Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

ISS Group Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 9

ISS Group Ltd

(Registration number: 09752527)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 151,051 | -
Tangible assets | 5 | 236,992 | 283,777
Investments | 6 | 70 | 70
|  | 388,113 | 283,847
Current assets |  |  |
Stocks | 7 | 151,127 | 183,000
Debtors | 8 | 356,560 | 238,893
Cash at bank and in hand |  | 16,920 | 51,171
|  | 524,607 | 473,064
Creditors: Amounts falling due within one year | 9 | (480,094) | (373,899)
Net current assets |  | 44,513 | 99,165
Total assets less current liabilities |  | 432,626 | 383,012
Creditors: Amounts falling due after more than one year | 9 | (8,400) | (17,952)
Net assets |  | 424,226 | 365,060
Capital and reserves |  |  |
Called up share capital |  | 267 | 267
Share premium reserve |  | 679,839 | 679,839
Retained earnings |  | (255,880) | (315,046)
Shareholders' funds |  | 424,226 | 365,060

ISS Group Ltd

(Registration number: 09752527)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 April 2026 and signed on its behalf by:

......................................... R S Kempley Director

ISS Group Ltd

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

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3
The Farrowing
Fir Tree Farm Oxford Road
Newbury
Berkshire
RG20 8RT
United Kingdom

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 fair value of the consideration received or receivable for the manufacturing of air and spacecraft and related machinery in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

ISS Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 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
Office equipment | 25% reducing balance basis
Plant and machinery | 25% reducing balance basis
Fixtures and fittings | 25% reducing balance basis

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Development costs | 5 years straight line
Patents | 10 years straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Debtors

Trade debtors are amounts due from customers for the manufacturing of air and spacecraft and related machinery performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

ISS Group Ltd

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 14).

ISS Group Ltd

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

4 | Intangible assets

| Trademarks, patents and licenses £ | Development costs £ | Total £
Cost or valuation
Additions acquired separately | 10,154 | 151,413 | 161,567
At 31 August 2025 | 10,154 | 151,413 | 161,567
Amortisation
Amortisation charge | 422 | 10,094 | 10,516
At 31 August 2025 | 422 | 10,094 | 10,516
Carrying amount
At 31 August 2025 | 9,732 | 141,319 | 151,051

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 46,426 | 503,595 | 99,923 | 649,944
Additions | 18,791 | 4,945 | 4,626 | 28,362
At 31 August 2025 | 65,217 | 508,540 | 104,549 | 678,306
Depreciation
At 1 September 2024 | 28,104 | 295,185 | 42,878 | 366,167
Charge for the year | 7,788 | 52,849 | 14,510 | 75,147
At 31 August 2025 | 35,892 | 348,034 | 57,388 | 441,314
Carrying amount
At 31 August 2025 | 29,325 | 160,506 | 47,161 | 236,992
At 31 August 2024 | 18,322 | 208,410 | 57,045 | 283,777

ISS Group Ltd

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

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 70 | 70

Subsidiaries | £
Cost or valuation
At 1 September 2024 | 70
Provision
Carrying amount
At 31 August 2025 | 70
At 31 August 2024 | 70

7 | Stocks

| 2025 £ | 2024 £
Stocks | 151,127 | 183,000

8 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 59,212 | 112,443
Amounts owed by related parties | 11 | 83,471 | -
Prepayments |  | 122,629 | 43,599
Other debtors |  | 91,248 | 82,851
|  | 356,560 | 238,893

ISS Group Ltd

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

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 14,400 | 11,716
Trade creditors |  | 115,289 | 45,862
Amounts owed to related parties | 11 | - | 3,682
Taxation and social security |  | 53,800 | 100,851
Other creditors |  | 296,605 | 211,788
|  | 480,094 | 373,899

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 8,400 | 17,952

10 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 14,400 | 11,716

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,400 | 17,952

ISS Group Ltd

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

11 | Related party transactions

Summary of transactions with directors

R S Kempley (director) had a loan account with the company. At the balance sheet date the amount due to R S
Kempley was £445 (2024: £226).

Summary of transactions with all subsidiaries

During the year ISS Group Limited sold services amounting to £300,846 (2024: £nil) to ISSOS Technologies Limited (a company controlled by ISS Group Limited). At the balance sheet date the amount owed from/(to) ISSOS Technologies Limited was £83,471 (2024 - (£3,682)).