REGISTERED NUMBER: 15256370 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Inverter Service Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D S Vermeersch

SECRETARY:

MYUKOFFICE LTD

REGISTERED OFFICE:

Unit 33, Waterside

Schooner Court

44-48 Wharf Road

London

N1 7UX

REGISTERED NUMBER:

15256370 (England and Wales)

ACCOUNTANTS:

Try Lunn & Co

Chartered Accountants

Roland House

Princes Dock Street

Hull

HU1 2LD

FIXED ASSETS

Tangible assets

4

4,915

5,159

CURRENT ASSETS

Stocks

81,390

22,290

Debtors

5

36,614

122,582

Cash at bank

68,560

51,760

186,564

196,632

CREDITORS

Amounts falling due within one year

6

50,074

157,252

NET CURRENT ASSETS

136,490

39,380

TOTAL ASSETS LESS CURRENT LIABILITIES

141,405

44,539

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

141,305

44,439

SHAREHOLDERS' FUNDS

141,405

44,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

D S Vermeersch - Director

1.	STATUTORY INFORMATION

Inverter Service Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Plant and Machinery - 20% on cost

Fixtures and Fittings - 20% on cost

Computer Equipment - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items on a first-in-first-out basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

6,130

Additions

1,060

At 31 December 2025

7,190

DEPRECIATION

At 1 January 2025

969

Charge for year

1,306

At 31 December 2025

2,275

NET BOOK VALUE

At 31 December 2025

4,915

At 31 December 2024

5,161

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,388

95,915

Other debtors

23,226

26,667

36,614

122,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

594

35,505

Taxation and social security

37,498

39,140

Other creditors

11,982

82,607

50,074

157,252

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 January 2025

44,439

Profit for the year

96,866

At 31 December 2025

141,305

9.	RELATED PARTY DISCLOSURES

During the period Inverter Service Ltd repaid a loan of £67,064 to a director, Mr D S Vermeersch. At the Balance Sheet date an amount of £9,006 was owed to Mr D S Vermeersch. The loan is interest free and repayable on demand.

During the period the Company purchased goods and services totalling £155,533 from Inverter Service BV, a company under the same control as Inverter Service Ltd.

At the balance sheet date £NIL (2024 - £25,320) was owed to Inverter Service BV by the company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D S Vermeersch.