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IDM Building Services Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026
Registration number: 5077541

IDM Building Services Limited

Contents

Statement of financial position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

IDM Building Services Limited

(Registration number: 5077541)
Statement of financial position as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 30,599 | 40,799
Current assets |  |  |
Stocks | 6 | 50,000 | 12,000
Debtors | 7 | 36,420 | 46,902
Cash at bank and in hand |  | 70,365 | 122,345
|  | 156,785 | 181,247
Creditors: Amounts falling due within one year | 9 | (153,526) | (169,340)
Net current assets |  | 3,259 | 11,907
Total assets less current liabilities |  | 33,858 | 52,706
Creditors: Amounts falling due after more than one year | 9 | - | (5,834)
Provisions for liabilities |  | (5,814) | (7,752)
Net assets |  | 28,044 | 39,120
Capital and reserves |  |  |
Called up share capital | 8 | 1,002 | 1,002
Retained earnings |  | 27,042 | 38,118
Shareholders' funds |  | 28,044 | 39,120

For the financial 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income statement.

IDM Building Services Limited

(Registration number: 5077541)
Statement of financial position as at 31 March 2026

Approved and authorised by the Board on 17 June 2026 and signed on its behalf by:

......................................... D Jeal Director

IDM Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

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

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 17 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

IDM Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings, tools and equipment | 25% reducing balance
Motor Vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

IDM Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 10,200 | 13,042

IDM Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 40,202 | 80,719 | 120,921
At 31 March 2026 | 40,202 | 80,719 | 120,921
Depreciation
At 1 April 2025 | 24,054 | 56,068 | 80,122
Charge for the year | 4,037 | 6,163 | 10,200
At 31 March 2026 | 28,091 | 62,231 | 90,322
Carrying amount
At 31 March 2026 | 12,111 | 18,488 | 30,599
At 31 March 2025 | 16,148 | 24,651 | 40,799

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 50,000 | 12,000

7 | Debtors

| 2026 £ | 2025 £
Trade debtors | 32,868 | 43,514
Prepayments | 1,927 | 1,761
Other debtors | 1,625 | 1,627
| 36,420 | 46,902

IDM Building Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
A of £1 each | 1,000 | 1,000 | 1,000 | 1,000
B of £1 each | 2 | 2 | 2 | 2
| 1,002 | 1,002 | 1,002 | 1,002

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 5,833 | 10,000
Trade creditors |  | 45,660 | 20,260
Taxation and social security |  | 39,496 | 78,214
Accruals and deferred income |  | 3,500 | 3,375
Other creditors |  | 59,037 | 57,491
|  | 153,526 | 169,340

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | - | 5,834