32 01/10/2024 30/09/2025 2025-09-30 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 2024-10-01 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP NI606984 2024-10-01 2025-09-30 NI606984 2025-09-30 NI606984 2024-09-30 NI606984 2023-10-01 2024-09-30 NI606984 2024-09-30 NI606984 2023-09-30 NI606984 core:LandBuildings core:LongLeaseholdAssets 2024-10-01 2025-09-30 NI606984 core:LandBuildings core:ShortLeaseholdAssets 2024-10-01 2025-09-30 NI606984 core:PlantMachinery 2024-10-01 2025-09-30 NI606984 core:MotorVehicles 2024-10-01 2025-09-30 NI606984 bus:RegisteredOffice 2024-10-01 2025-09-30 NI606984 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 NI606984 bus:Director1 2024-10-01 2025-09-30 NI606984 bus:Director2 2024-10-01 2025-09-30 NI606984 bus:CompanySecretary1 2024-10-01 2025-09-30 NI606984 core:LandBuildings core:LongLeaseholdAssets 2024-09-30 NI606984 core:LandBuildings core:ShortLeaseholdAssets 2024-09-30 NI606984 core:PlantMachinery 2024-09-30 NI606984 core:MotorVehicles 2024-09-30 NI606984 core:LandBuildings core:LongLeaseholdAssets 2025-09-30 NI606984 core:LandBuildings core:ShortLeaseholdAssets 2025-09-30 NI606984 core:PlantMachinery 2025-09-30 NI606984 core:MotorVehicles 2025-09-30 NI606984 core:WithinOneYear 2025-09-30 NI606984 core:WithinOneYear 2024-09-30 NI606984 core:AfterOneYear 2025-09-30 NI606984 core:AfterOneYear 2024-09-30 NI606984 core:ShareCapital 2025-09-30 NI606984 core:ShareCapital 2024-09-30 NI606984 core:TreasurySharesOwnSharesReserve 2025-09-30 NI606984 core:TreasurySharesOwnSharesReserve 2024-09-30 NI606984 core:RetainedEarningsAccumulatedLosses 2025-09-30 NI606984 core:RetainedEarningsAccumulatedLosses 2024-09-30 NI606984 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 NI606984 core:Non-currentFinancialInstruments 2025-09-30 NI606984 core:Non-currentFinancialInstruments 2024-09-30 NI606984 core:LandBuildings core:LongLeaseholdAssets 2024-09-30 NI606984 core:LandBuildings core:ShortLeaseholdAssets 2024-09-30 NI606984 core:PlantMachinery 2024-09-30 NI606984 core:MotorVehicles 2024-09-30 NI606984 bus:Director1 2024-09-30 NI606984 bus:Director1 2025-09-30 NI606984 bus:Director2 2024-09-30 NI606984 bus:Director2 2025-09-30 NI606984 bus:Director1 2023-09-30 NI606984 bus:Director1 2024-09-30 NI606984 bus:Director2 2023-09-30 NI606984 bus:Director2 2024-09-30 NI606984 bus:Director1 2023-10-01 2024-09-30 NI606984 bus:Director2 2023-10-01 2024-09-30 NI606984 bus:SmallEntities 2024-10-01 2025-09-30 NI606984 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 NI606984 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI606984 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI606984 bus:FullAccounts 2024-10-01 2025-09-30
Company registration number: NI606984
Ineqe Group Limited
Unaudited filleted financial statements
30 September 2025
Ineqe Group Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Ineqe Group Limited
Directors and other information

| Directors | Mr James Gamble
|  | Mr William Woodside
| Secretary | William Woodside
| Company number | NI606984
| Registered office | 3 Lower Crescent
|  | Belfast
|  | BT7 1NR
| Business address | Ocean House
|  | 13 Edgewater Road
|  | Belfast
|  | BT3 9JQ
| Accountant | SWM Accountancy Services Ltd
|  | 9 Upper Crescent
|  | Belfast
|  | Antrim
|  | BT7 1NT

| Bankers | HSBC
|  | 25-29 Royal Avenue
|  | Belfast
|  | BT1 1FB

Ineqe Group Limited
Statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 452,236 |  |  |  | 540,120 |  |
Investments |  | 6 | 240 |  |  |  | 240 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 452,476 |  |  |  | 540,360
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | 285,183 |  |  |  | 320,358 |  |
Cash at bank and in hand |  |  | 40,925 |  |  |  | 15,524 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 326,108 |  |  |  | 335,882 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 191,847) |  |  |  | ( 326,978) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 134,261 |  |  |  | 8,904
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 586,737 |  |  |  | 549,264
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 163,231) |  |  |  | ( 197,778)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 423,506 |  |  |  | 351,486
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 111 |  |  |  | 111
Reserve for own shares |  |  |  |  | 9 |  |  |  | 9
Profit and loss account |  |  |  |  | 423,386 |  |  |  | 351,366
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 423,506 |  |  |  | 351,486
|  |  |  |  | _______ |  |  |  | _______

For the 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 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 26 June 2026 , and are signed on behalf of the board by:
Mr William Woodside
Director
Company registration number: NI606984
Ineqe Group Limited
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 3 Lower Crescent, Belfast, BT7 1NR.
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.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
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. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Long leasehold property | - | 2 % | straight line
| Computer equipment | - | 33 % | straight line
| Furniture and fixtures | - | 20 % | straight line
| Motor vehicles | - | 20 % | reducing balance

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.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 32 (2024: 38 ).
5. Tangible assets

|  | Long leasehold property | Computer equipment | Furniture and fixtures | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 209,870 | 274,172 | 152,305 | 407,144 | 1,043,491 |  |
| Additions | - | 4,342 | 2,720 | - | 7,062 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 September 2025 | 209,870 | 278,514 | 155,025 | 407,144 | 1,050,553 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | - | 243,873 | 113,320 | 146,178 | 503,371 |  |
| Charge for the year | - | 23,760 | 18,993 | 52,193 | 94,946 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 September 2025 | - | 267,633 | 132,313 | 198,371 | 598,317 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 209,870 | 10,881 | 22,712 | 208,773 | 452,236 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 September 2024 | 209,870 | 30,299 | 38,985 | 260,966 | 540,120 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

6. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 October 2024 and 30 September 2025 | 240 | 240 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 October 2024 and 30 September 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 September 2025 | 240 | 240 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 September 2024 | 240 | 240 |  |  |  |
|  | _______ | _______ |  |  |  |

The company has availed of the exemption under the Companies Act 2006 for small companies from the requirement to prepare group accounts. Neither of the two subsidiary undertakings, Safe and Secure Schools and Colleges Limited and Safe and Secure Technical Solutions Limited traded during the period and are still dormant. Both are incorporated in Northern Ireland with an issued share capital of 120 £1 ordinary shares and are wholly owned.
7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 100,781 | 133,535
| Other debtors |  | 184,402 | 186,823
|  |  | _______ | _______
|  |  | 285,183 | 320,358
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 14,362 | 12,068
| Trade creditors |  | 41,810 | 65,784
| Social security and other taxes |  | 80,418 | 191,852
| Other creditors |  | 55,257 | 57,274
|  |  | _______ | _______
|  |  | 191,847 | 326,978
|  |  | _______ | _______

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

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 163,231 | 197,778
|  |  | _______ | _______

10. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr James Gamble | 28,337 | 7,104 | ( 1,775) | 33,666 |  |
| Mr William Woodside | 30,576 | 7,103 | ( 1,776) | 35,903 |  |
|  | _______ | _______ | _______ | _______ |  |
|  | 58,913 | 14,207 | ( 3,551) | 69,569 |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr James Gamble | 26,562 | 1,775 | - | 28,337 |  |
| Mr William Woodside | 28,800 | 1,776 | - | 30,576 |  |
|  | _______ | _______ | _______ | _______ |  |
|  | 55,362 | 3,551 | - | 58,913 |  |
|  | _______ | _______ | _______ | _______ |  |