3 01/04/2025 31/03/2026 2026-03-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-04-01 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 7711235 2025-04-01 2026-03-31 7711235 2026-03-31 7711235 2025-03-31 7711235 2024-04-01 2025-03-31 7711235 2025-03-31 7711235 2024-03-31 7711235 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 7711235 core:MotorVehicles 2025-04-01 2026-03-31 7711235 bus:RegisteredOffice 2025-04-01 2026-03-31 7711235 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 7711235 bus:Director1 2025-04-01 2026-03-31 7711235 bus:Director4 2025-04-01 2026-03-31 7711235 bus:Director5 2025-04-01 2026-03-31 7711235 bus:Director6 2025-04-01 2026-03-31 7711235 core:FurnitureFittingsToolsEquipment 2025-03-31 7711235 core:MotorVehicles 2025-03-31 7711235 core:FurnitureFittingsToolsEquipment 2026-03-31 7711235 core:MotorVehicles 2026-03-31 7711235 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 7711235 core:ShareCapital 2025-04-01 2026-03-31 7711235 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 7711235 core:WithinOneYear 2026-03-31 7711235 core:WithinOneYear 2025-03-31 7711235 core:ShareCapital 2026-03-31 7711235 core:ShareCapital 2025-03-31 7711235 core:RetainedEarningsAccumulatedLosses 2026-03-31 7711235 core:RetainedEarningsAccumulatedLosses 2025-03-31 7711235 core:ShareCapital 2024-03-31 7711235 core:RetainedEarningsAccumulatedLosses 2024-03-31 7711235 core:PreviouslyStatedAmount core:ShareCapital 2026-03-31 7711235 core:MotorVehicles 2025-03-31 7711235 bus:SmallEntities 2025-04-01 2026-03-31 7711235 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 7711235 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 7711235 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 7711235 bus:FullAccounts 2025-04-01 2026-03-31 7711235 core:CloseFamilyMembersKeyManagementPersonnel 2026-03-31 7711235 core:CloseFamilyMembersKeyManagementPersonnel 2025-03-31
Company registration number: 7711235
Indoor Environmental Systems Limited
Unaudited filleted financial statements
31 March 2026
Indoor Environmental Systems Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Indoor Environmental Systems Limited
Directors and other information

| Directors | Mr Craig Mc Donald |
|  | Mr John Clark |
|  | Mr Jason Crowley | (Appointed 14 November 2025)
|  | Mr Matthew Coy | (Appointed 14 November 2025)
| Company number | 7711235 |
| Registered office | Unit 15 |
|  | The Courtyard |
|  | Gorsey Lane |
|  | Coleshill |
| Business address | Elizabeth Bradford Business Centre |
|  | 5 Colehill |
|  | Tamworth |
|  | Staffs |
|  | B79 7HA |
| Accountants | Lindley & Co |
|  | Suite 4 Europa House |
|  | Europa Way |
|  | Lichfield |
|  | Staffordshire |
|  | WS14 9TZ |

Indoor Environmental Systems Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Indoor Environmental Systems Limited
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Indoor Environmental Systems Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes 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 , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Indoor Environmental Systems Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Indoor Environmental Systems Limited and state those matters that we have agreed to state to the board of directors of Indoor Environmental Systems Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Indoor Environmental Systems Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Indoor Environmental Systems 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 Indoor Environmental Systems Limited. You consider that Indoor Environmental Systems 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 Indoor Environmental Systems 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.
Lindley & Co
Chartered Certified Accountants
Suite 4 Europa House
Europa Way
Lichfield
Staffordshire
WS14 9TZ
29 April 2026
Indoor Environmental Systems Limited
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 17,601 |  |  |  | 10,806 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 17,601 |  |  |  | 10,806
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 971,746 |  |  |  | 126,470 |  |
Cash at bank and in hand |  |  | 486,866 |  |  |  | 235,721 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,458,612 |  |  |  | 362,191 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 784,879) |  |  |  | ( 25,651) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 673,733 |  |  |  | 336,540
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 691,334 |  |  |  | 347,346
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 691,334 |  |  |  | 347,346
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 200 |  |  |  | 100
Profit and loss account |  |  |  |  | 691,134 |  |  |  | 347,246
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 691,334 |  |  |  | 347,346
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge 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 29 April 2026 , and are signed on behalf of the board by:
Mr Craig Mc Donald Mr Matthew Coy
Director Director
Company registration number: 7711235
Indoor Environmental Systems Limited
Statement of changes in equity
Year ended 31 March 2026

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 April 2024 |  | 100 |  | 372,604 | 372,704 |  |  |  |  |
Profit/(loss) for the year |  |  |  | ( 25,358) | ( 25,358) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 25,358) | ( 25,358) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 March 2025 and 1 April 2025 |  | 100 |  | 347,246 | 347,346 |  |  |  |  |
Profit/(loss) for the year |  |  |  | 398,488 | 398,488 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 398,488 | 398,488 |  |  |  |  |
Issue of shares |  | 100 |  |  | 100 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 54,600) | ( 54,600) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | 100 |  | ( 54,600) | ( 54,500) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 March 2026 |  | 200 |  | 691,134 | 691,334 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Indoor Environmental Systems Limited
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Indoor Environmental Systems Limited, Unit 15, The Courtyard, Gorsey Lane, Coleshill.
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 for goods supplied and services rendered, net of discounts and 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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
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 | - | 20 % | straight line
| Motor vehicles | - | 25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2025: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2025 | 7,475 | 23,847 | 31,322 |  |  |  |
| Additions | 4,839 | 9,370 | 14,209 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 March 2026 | 12,314 | 33,217 | 45,531 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | 7,475 | 13,041 | 20,516 |  |  |  |
| Charge for the year | 967 | 6,447 | 7,414 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 March 2026 | 8,442 | 19,488 | 27,930 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 3,872 | 13,729 | 17,601 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 March 2025 | - | 10,806 | 10,806 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | 862,966 | 106,893
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 57,916 | 9,916
| Other debtors |  | 50,864 | 9,661
|  |  | _______ | _______
|  |  | 971,746 | 126,470
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Trade creditors |  | 661,833 | 20,102
| Corporation tax |  | 118,508 | 28
| Social security and other taxes |  | 4,202 | 1,781
| Other creditors |  | 336 | 3,740
|  |  | _______ | _______
|  |  | 784,879 | 25,651
|  |  | _______ | _______

8. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2026 | 2025 | 2026 | 2025
|  | £ | £ | £ | £
| FMS Integrated Building Services Limited | - | - | 57,916 | 9,916
|  | _______ | _______ | _______ | _______

In 2025 the company owed management charges of £98,000 of which £50,000 was repaid.
9. Controlling party
The company is under the control of Mr C Mc Donald, Mr J Clark, Miss D Palmer, Mr J Crowley and Mr M Coy who together control 100% of the issued share capital.