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Company Registration No. 04118940 (England and Wales)
ISC System Buildings Limited Unaudited accounts for the year ended 31 December 2025
ISC System Buildings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ISC System Buildings Limited Company Information for the year ended 31 December 2025
Directors
A P Needle A N J Needle
Company Number
04118940 (England and Wales)
Registered Office
28 LEVENOT CLOSE BANBURY OXON OX16 4XP
Accountants
Mosaic Accounting Limited Frensham Blakes Hill North Littleton Evesham Warwickshire WR11 8QN
- 3 -
ISC System Buildings Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
59,836 
68,298 
Current assets
Inventories
1,095 
1,095 
Debtors
5
49,833 
109,141 
Investments
6
60,300 
60,300 
Cash at bank and in hand
521,383 
499,147 
632,611 
669,683 
Creditors: amounts falling due within one year
7
(85,246)
(177,178)
Net current assets
547,365 
492,505 
Net assets
607,201 
560,803 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
607,101 
560,703 
Shareholders' funds
607,201 
560,803 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by
A N J Needle Director Company Registration No. 04118940
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ISC System Buildings Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
ISC System Buildings Limited is a private company, limited by shares, registered in England and Wales, registration number 04118940. The registered office is 28 LEVENOT CLOSE, BANBURY, OXON, OX16 4XP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance.
Motor vehicles
25% reducing balance.
Fixtures & fittings
25% reducing balance.
Computer equipment
25% reducing balance.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
4,070 
124,008 
20,357 
11,242 
159,677 
At 31 December 2025
4,070 
124,008 
20,357 
11,242 
159,677 
Depreciation
At 1 January 2025
3,346 
60,193 
20,223 
7,617 
91,379 
Charge for the year
181 
7,330 
45 
906 
8,462 
At 31 December 2025
3,527 
67,523 
20,268 
8,523 
99,841 
Net book value
At 31 December 2025
543 
56,485 
89 
2,719 
59,836 
At 31 December 2024
724 
63,815 
134 
3,625 
68,298 
- 5 -
ISC System Buildings Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
40,954 
Trade debtors
49,833 
40,016 
Amounts due from group undertakings etc.
- 
5,500 
Other debtors
- 
22,671 
49,833 
109,141 
6
Investments held as current assets
2025 
2024 
£ 
£ 
Unlisted investments
60,300 
60,300 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,205 
- 
Trade creditors
19,197 
52,985 
Taxes and social security
13,087 
61,108 
Other creditors
129 
- 
Loans from directors
38,447 
61,085 
Accruals
13,181 
2,000 
85,246 
177,178 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -