Interior Construction & Installations Limited

Registered number

05986258

Filleted Accounts

31 March 2026

Interior Construction & Installations Limited
Registered number:		05986258
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		2,821			3,205

Current assets
Debtors	4	57,055			29,356
Cash at bank and in hand		26,249			8,617
		83,304			37,973

Creditors: amounts falling due within one year	5	(19,502)			(15,333)

Net current assets			63,802			22,640

Total assets less current liabilities			66,623			25,845

Creditors: amounts falling due after more than one year	6		-			(1,337)



Net assets			66,623			24,508

Capital and reserves
Called up share capital			2			2
Profit and loss account			66,621			24,506

Shareholders' funds			66,623			24,508

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ben Pannell
Director
Approved by the board on 4 June 2026

Interior Construction & Installations Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	10,886		10,781		21,667
	Additions	557		-		557
	At 31 March 2026	11,443		10,781		22,224

	Depreciation
	At 1 April 2025	7,681		10,781		18,462
	Charge for the year	941		-		941
	At 31 March 2026	8,622		10,781		19,403

	Net book value
	At 31 March 2026	2,821		-		2,821
	At 31 March 2025	3,205		-		3,205


4	Debtors			2026		2025
£					£

	Trade debtors			57,055		24,429
	Other debtors			-		4,927
				57,055		29,356


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			1,333		3,996
	Trade creditors			7,397		3,261
	Corporation tax			2,402		-
	Other taxes and social security costs			695		(392)
	Other creditors			7,675		8,468
				19,502		15,333


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			-		1,337


7	Events after the reporting date

	There were no post balance sheet events that would have had a material effect upon the company's state of affairs.


8	Controlling party

	During the period under review the company was under the control of the two directors and shareholders Mr B Pannell and Mr K Gregory.


9	Other information

	Interior Construction & Installations Limited is a private company limited by shares and incorporated in England. Its registered office is:
	99 Porchester Road
	Woolston
	Southampton
	Hampshire
	SO19 2JA