ACCOUNTS - Final Accounts preparation

Company Registration Number: 06698867

INTEGRITY OFFICE LIMITED

FINANCIAL STATEMENTS

31 JULY 2025

INTEGRITY OFFICE LIMITED

REGISTERED NUMBER: 06698867

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		108,584		31,133
			108,584		31,133
Current assets
Stocks		93,249		82,096
Debtors: amounts falling due within one year	6	1,148,196		917,343
Cash at bank and in hand		210		79,120
		1,241,655		1,078,559
Creditors: amounts falling due within one year	7	(1,070,603)		(648,539)
Net current assets			171,052		430,020
Total assets less current liabilities			279,636		461,153
Creditors: amounts falling due after more than one year	8		(80,705)		(75,331)

Net assets			198,931		385,822

Capital and reserves
Called up share capital	10	120	120
Capital redemption reserve	11	80	80
Profit and loss account	11	198,731	385,622
		198,931	385,822

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Ms D Daly

Director

Date: 20 February 2026

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INTEGRITY OFFICE LIMITED

REGISTERED NUMBER: 06698867

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JULY 2025

The notes on pages 3 to 11 form part of these financial statements.

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Integrity Office Limited is a private company limited by shares incorporated in England and Wales. The company registered number is 06698867. The registered office address and principal place of business is Unit 14 Montgomery Way, Rosehill Industrial Estate, Carlisle, Cumbria, CA1 2RW.
The financial statements have been presented in Pounds Sterling, and this is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The financial statements have been prepared on a going concern basis.
In assessing whether the going concern basis remains appropriate, the directors have considered the company’s recent financial performance, including losses incurred in the prior periods and pressures on working capital. Management has implemented a number of operational and strategic changes during the year designed to improve profitability and cash generation. These actions include cost-reduction initiatives, improved controls over working capital, and revised pricing and forecasting processes.
Forecasts and projections prepared by management, covering a period of at least 12 months from the date of approval of these financial statements, indicate that the company is expected to return to profitability and operate within its available resources. These forecasts incorporate conservative assumptions regarding trading performance and reflect the benefits of the changes implemented.
The company is also supported by the wider group. This support is expected to ensure that the company is able to meet its liabilities as they fall due.
After considering these matters, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, and therefore the going concern basis of preparation remains appropriate.

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.10

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

The estimated useful lives range as follows:

Goodwill

years straight line

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.

Depreciation is provided on the following basis:

Motor vehicles	-	20%	reducing balance
Fixtures and fittings	-	20%	straight line
Office equipment	-	20%	/ 25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 22 (2024 - 21).

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 August 2024	103,524
	At 31 July 2025	103,524
	Amortisation
	At 1 August 2024	103,524
	At 31 July 2025	103,524
	Net book value
	At 31 July 2025	-
	At 31 July 2024	-

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

5.	Tangible fixed assets

	Motor vehicles	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost or valuation
At 1 August 2024	4,721	17,350	120,012	142,083
Additions	96,234	-	3,372	99,606
At 31 July 2025	100,955	17,350	123,384	241,689
Depreciation
At 1 August 2024	2,203	9,398	99,350	110,951
Charge for the year on owned assets	504	2,625	12,861	15,990
Charge for the year on financed assets	6,164	-	-	6,164
At 31 July 2025	8,871	12,023	112,211	133,105
Net book value
At 31 July 2025	92,084	5,327	11,173	108,584
At 31 July 2024	2,518	7,952	20,662	31,132

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
	2025	2024
	£	£


	Motor vehicles	90,069	-

Debtors

					2025	2024
					£	£


Trade debtors	193,441	162,911
Amounts owed by group undertakings	812,618	652,329
Other debtors	69,247	60,744
Prepayments and accrued income	72,890	41,359
	1,148,196	917,343

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	5,028	-
Bank loans	308,424	192,348
Trade creditors	255,210	217,471
Amounts owed to group undertakings	101,557	-
Other taxation and social security	118,056	97,074
Obligations under finance lease and hire purchase contracts	12,339	-
Other creditors	82,214	85,768
Accruals and deferred income	187,775	55,878
	1,070,603	648,539

Obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.
Bank loans are secured by fixed and floating charges over the assets of the company.

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	75,331
Net obligations under finance leases and hire purchase contracts	80,705	-
	80,705	75,331

Obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

9.	Deferred taxation

		2025
		£

	At beginning of year	(6,225)
	Charged to profit or loss	6,225
	At end of year	-

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

10.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

120 (2024 - 120) Ordinary A shares of £1.00 each	120	120

11.

Reserves

Capital redemption reserve

This reserve comprises of the amount of the company share capital which has been purchased by the company. The reserve represents non distributable funds.

Profit and loss account

This reserve comprises of accumulated distributable profits and losses.

12.	Pension commitments

The pension cost charge represents contributions payable by the company to the fund and amounted to £12,152 (2024 - £11,193). Contributions totalling £2,249 (2024 - £2,415) were payable to the fund at the reporting date.

13.Commitments under operating leases

At 31 July 2025 the company had future minimum lease payments under non-cancellable operating leases of £7,181 (2024 - £21,505).

14.	Related party transactions
	The company has taken the section 33.1A exemption to allow them not to disclose transactions with its parent company or fellow wholly owned subsidiaries.

15.	Controlling party

This company's ultimate parent undertaking and the parent of the smallest and largest group preparing consolidated financial statements is Eco-Genics (Holdings) Ltd, a company registered in Scotland, company number SC482952. Its registered office address is 6 Annan Business Park, Annan, Dumfries and Galloway, Scotland, DG12 6TZ.
The consolidated accounts of Eco-Genics (Holdings) Ltd, which include Integrity Office Limited, are available to the public and may be obtained from the Register of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.

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INTEGRITY OFFICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

16.	Auditors' information

The auditors' report on the financial statements for the year ended 31 July 2025 was qualified.

The qualification in the audit report was as follows:

We were not appointed as auditor of the company until after 31 July 2024 and thus did not observe the counting of physical inventories at the previous end of the year. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 31 July 2024, which are included in the balance sheet as an opening balance at £82,096, by using other audit procedures. Consequently, we were unable to determine whether any adjustment to this amount was necessary.

The audit report was signed on 20 February 2026 by Joanna Gray (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.

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