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Registration number: 08673555

Integro Construction Software Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Pages for filing with Registrar

Integro Construction Software Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Integro Construction Software Limited

Company Information

Directors | J M Mulgrew J L Pizzey A L Wild S Mulgrew

Registered office | Here Bath Road Arnos Vale Bristol England BS4 3AP

Registered number | 08673555

Accountant | Corrigan Accountants Limited 1st Floor 25 King Street Bristol BS1 4PB

Integro Construction Software Limited

(Registration number: 08673555)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 106,917 | 99,244
Creditors: Amounts falling due within one year | 5 | (736,703) | (696,472)
Net liabilities |  | (629,786) | (597,228)
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Profit and loss account |  | (629,886) | (597,328)
Total equity |  | (629,786) | (597,228)

Integro Construction Software Limited

(Registration number: 08673555)
Balance Sheet as at 30 September 2025

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.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 8 June 2026 and signed on its behalf by:

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

J M Mulgrew
Director

Integro Construction Software Limited

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

1 | Statutory information

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

The address of its registered office is:
Here Bath Road
Arnos Vale
Bristol
England
BS4 3AP

2 | Accounting policies

Summary of significant accounting policies

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The company's financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be adequate for the company's needs. These sources of funding include funds from the company’s fellow subsidiaries. The directors have a reasonable expectation that funding will be available for a period no shorter than twelve months from the date of approval of these financial statements. Accordingly, these financial statements have been prepared on the going concern basis.

Integro Construction Software Limited

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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.

Trade debtors

Trade debtors are recognised initially at the transaction price. They are subsequently measured 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.

Stocks

Stocks comprise direct materials and are stated at cost.

Trade creditors

Trade creditors are recognised initially at the transaction price.

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.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense as the services are received.
The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

3 | Staff numbers

The average number of persons employed by the company (excluding directors) during the year, was 0 (2024 - 0). Administrative costs include salary costs recharged from other companies in the group.

Integro Construction Software Limited

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

4 | Debtors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Trade debtors |  | - | 1,854
Amounts owed by group undertakings | 7 | 106,889 | 97,390
Prepayments |  | 28 | -
|  | 106,917 | 99,244

5 | Creditors

| 2025 £ | 2024 £
Trade creditors | 822 | 426
Amounts owed to group undertakings | 733,231 | 693,362
Accruals | 2,650 | 2,684
| 736,703 | 696,472

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

7 | Related party transactions

FRS does not require disclosure of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly-owned by such a member. The following balances relate to a fellow group undertaking which is not a wholly-owned subsidiary of group.

Integro Construction Software Limited

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

Income and receivables from related parties

2025 | Entities with joint control or significant influence £
Amounts receivable from related party | 104,288

2024 | Entities with joint control or significant influence £
Amounts receivable from related party | 94,789