Iscope Utilities Limited 31/10/2025 iXBRL

Company registration number: 07408614

ISCOPE UTILITIES LIMITED

31 October 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

ISCOPE UTILITIES LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

ISCOPE UTILITIES LIMITED

DIRECTORS AND OTHER INFORMATION


	Director	Mr N M Pugh


	Secretary	Mr N M Pugh


	Company number	07408614


	Registered office	Countrywide House
		Knights Way
		Battlefield Enterprise Park
		Shrewsbury
		SY1 3AB


	Business address	3 Spring Bank
		Mount Road
		Oswestry
		Shropshire
		SY11 1BD


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

ISCOPE UTILITIES LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ISCOPE UTILITIES LIMITED

YEAR ENDED 31ST OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Iscope Utilities Limited for the year ended 31 October 2025 as set out on pages to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Iscope Utilities Limited, as a body, in accordance with the terms of our engagement letter dated 18 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Iscope Utilities Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Iscope Utilities Limited and its director as a body for our work or for this report.

It is your duty to ensure that Iscope Utilities Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Iscope Utilities Limited. You consider that Iscope Utilities Limited 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 financial statements of Iscope Utilities Limited. 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 financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

14 April 2026

ISCOPE UTILITIES LIMITED

STATEMENT OF FINANCIAL POSITION

31ST OCTOBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	25,987		34,782
		_______		_______
			25,987		34,782

Current assets
Debtors	6	12,517		9,171
Cash at bank and in hand		16,046		45,271
		_______		_______
		28,563		54,442
Creditors: amounts falling due
within one year	7	( 33,466)		( 39,258)
		_______		_______
Net current (liabilities)/assets			( 4,903)		15,184
			_______		_______
Total assets less current liabilities			21,084		49,966

Creditors: amounts falling due
after more than one year	8		-		( 6,973)

Provisions for liabilities			( 4,937)		( 8,695)

			_______		_______
Net assets			16,147		34,298
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			16,146		34,297
			_______		_______
Shareholder funds			16,147		34,298
			_______		_______

For the year ending 31 October 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 07 April 2016 , and are signed on behalf of the board by:

Mr N M Pugh

Director

Company registration number: 07408614

ISCOPE UTILITIES LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST OCTOBER 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 November 2023	1	21,988	21,989

Profit for the year		62,309	62,309
	_______	_______	_______
Total comprehensive income for the year	-	62,309	62,309

Dividends paid and payable		( 50,000)	( 50,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 50,000)	( 50,000)

	_______	_______	_______
At 31 October 2024 and 1 November 2024	1	34,298	34,299

Profit for the year		8,848	8,848
	_______	_______	_______
Total comprehensive income for the year	-	8,848	8,848

Dividends paid and payable		( 27,000)	( 27,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 27,000)	( 27,000)

	_______	_______	_______
At 31 October 2025	1	16,146	16,147
	_______	_______	_______

ISCOPE UTILITIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST OCTOBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Battlefield Enterprise Park, Shrewsbury, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2024	20,444	51,249	71,693
Additions	988	-	988
Disposals	( 208)	-	( 208)
	_______	_______	_______
At 31 October 2025	21,224	51,249	72,473
	_______	_______	_______
Depreciation
At 1 November 2024	12,119	24,793	36,912
Charge for the year	2,966	6,614	9,580
Disposals	( 6)	-	( 6)
	_______	_______	_______
At 31 October 2025	15,079	31,407	46,486
	_______	_______	_______
Carrying amount
At 31 October 2025	6,145	19,842	25,987
	_______	_______	_______
At 31 October 2024	8,325	26,456	34,781
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	-	558
Other debtors	12,517	8,613
	_______	_______
	12,517	9,171
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,967	13,082
Corporation tax	22,788	19,531
Social security and other taxes	762	5,123
Other creditors	2,949	1,522
	_______	_______
	33,466	39,258
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	6,973
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr N M Pugh	731	( 1,315)	-	( 584)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr N M Pugh	22,120	( 50,332)	28,943	731
		_______	_______	_______	_______