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Filleted
Registration number: 08223869

International Plant Commissioning Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

International Plant Commissioning Ltd

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 8

International Plant Commissioning Ltd

Company Information

Director | Mr Paul Hawthorn

Registered office | 1st Floor Agriculture House Winch Lane Haverfordwest Pembrokeshire SA61 1RW

International Plant Commissioning Ltd

Director's Report for the Year Ended 30 September 2025

The director presents his report and the financial statements for the year ended 30 September 2025.

Director of the company

The director who held office during the year was as follows:

Mr Paul Hawthorn

Principal activity

The principal activity of the company is repair of other equipment

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 14 April 2026 and signed on its behalf by:

......................................... Mr Paul Hawthorn Director |  |

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
International Plant Commissioning 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 Plant Commissioning Ltd for the year ended 30 September 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are disclosed and available at the following website https://www.accaglobal.com/gb/en/about-us/regulation/rulebook.html.

This report is made solely to the Board of Directors of International Plant Commissioning Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of International Plant Commissioning Ltd and state those matters that we have agreed to state to the Board of Directors of International Plant Commissioning Ltd, as a body, in this report in accordance with the requirements of the ACCA as detailed at the following website http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than International Plant Commissioning Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that International Plant Commissioning 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 loss of International Plant Commissioning Ltd. You consider that International Plant Commissioning 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 Plant Commissioning 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 accounts.

......................................
LHP Accountants Ltd
Chartered Certified Accountants
1st Floor
Agriculture House
Winch Lane
Haverfordwest
Pembrokeshire
SA61 1RW

14 April 2026

International Plant Commissioning Ltd

(Registration number: 08223869)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 30,886 | 34,318
Current assets |  |  |
Debtors | 5 | 15,223 | 18,834
Cash at bank and in hand |  | 5,743 | 54,818
|  | 20,966 | 73,652
Creditors: Amounts falling due within one year | 6 | (9,239) | (36,360)
Net current assets |  | 11,727 | 37,292
Total assets less current liabilities |  | 42,613 | 71,610
Provisions for liabilities |  | (1,136) | (1,485)
Net assets |  | 41,477 | 70,125
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 41,476 | 70,124
Shareholders' funds |  | 41,477 | 70,125

For the financial year ending 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; and
• | The director acknowledges his 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 and Director's Report.

Approved and authorised by the director on 14 April 2026

......................................... Mr Paul Hawthorn Director |  |

International Plant Commissioning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
1st Floor
Agriculture House
Winch Lane
Haverfordwest
Pembrokeshire
SA61 1RW

These financial statements were authorised for issue by the director on 14 April 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

International Plant Commissioning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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
Plant and machinery | Reducing balance 10%
Office equipment | Reducing balance 10%
Motor vehicles | Reducing balance 10%

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

International Plant Commissioning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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 the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 15,765 | 2,497 | 29,990 | 48,252
At 30 September 2025 | 15,765 | 2,497 | 29,990 | 48,252
Depreciation
At 1 October 2024 | 8,088 | 1,273 | 4,573 | 13,934
Charge for the year | 768 | 122 | 2,542 | 3,432
At 30 September 2025 | 8,856 | 1,395 | 7,115 | 17,366
Carrying amount
At 30 September 2025 | 6,909 | 1,102 | 22,875 | 30,886
At 30 September 2024 | 7,677 | 1,224 | 25,417 | 34,318

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 15,525
Prepayments | - | 3,309
Other debtors | 15,223 | -
| 15,223 | 18,834

International Plant Commissioning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Taxation and social security |  | 7,534 | 21,019
Other related parties |  | - | 15,341
Other creditors |  | 1,705 | -
|  | 9,239 | 36,360

Current loans and borrowings

| 2025 £ | 2024 £

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

8 | Related party transactions

Transactions with the director

2025 | At 1 October 2024 £ | Repayments by director £ | At 30 September 2025 £
Mr Paul Hawthorn
Interest free loan with no fixed repayment terms | (15,341) | 29,824 | 14,483

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr Paul Hawthorn
Interest free loan with no fixed repayment terms | (22,391) | 33,716 | (26,666) | (15,341)