Company registration number 05210955 (England and Wales)
IDEAL CORPORATE SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
IDEAL CORPORATE SOLUTIONS LIMITED
COMPANY INFORMATION
Director
Mr A Rosler
Company number
05210955
Registered office
Ideal Corporate Solutions Limited
Lancaster House
171 Chorley New Road
Bolton
Greater Manchester
England
BL1 4QZ
Accountants
Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
IDEAL CORPORATE SOLUTIONS LIMITED
CONTENTS
Page
Income statement
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 9
IDEAL CORPORATE SOLUTIONS LIMITED
INCOME STATEMENT
For The Year Ended 29 September 2025
- 1 -
2025
2024
Notes
£
£
Turnover
1,017,861
974,988
Cost of sales
(32,952)
(35,890)
Gross profit
984,909
939,098
Administrative expenses
(755,720)
(1,048,425)
Other operating income
21,895
-
0
Operating profit/(loss)
251,084
(109,327)
Interest receivable and similar income
-
0
2,634
Interest payable and similar expenses
(1,449)
(1,806)
Amounts written off investments
(329,999)
-
Loss before taxation
(80,364)
(108,499)
Tax on loss
(116,954)
5,323
Loss for the financial year
(197,318)
(103,176)
IDEAL CORPORATE SOLUTIONS LIMITED
STATEMENT OF FINANCIAL POSITION
As At 29 September 2025
- 2 -
29 September 2025
30 September 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
13,519
17,134
Investments
5
1
330,000
13,520
347,134
Current assets
Debtors
6
178,454
600,931
Cash at bank and in hand
127,399
66,001
305,853
666,932
Creditors: amounts falling due within one year
7
(173,286)
(147,379)
Net current assets
132,567
519,553
Total assets less current liabilities
146,087
866,687
Creditors: amounts falling due after more than one year
8
(20,986)
(28,578)
Provisions for liabilities
9
(2,372)
(4,284)
Net assets
122,729
833,825
Capital and reserves
Called up share capital
199
199
Share premium account
-
0
329,999
Profit and loss reserves
122,530
503,627
Total equity
122,729
833,825
IDEAL CORPORATE SOLUTIONS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As At 29 September 2025
- 3 -

For the financial year ended 29 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 July 2026
Mr A Rosler
Director
Company registration number 05210955 (England and Wales)
IDEAL CORPORATE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 29 September 2025
- 4 -
1
Accounting policies
Company information

Ideal Corporate Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ideal Corporate Solutions Limited, Lancaster House, 171 Chorley New Road, Bolton, Greater Manchester, England, BL1 4QZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reports Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Preparation of consolidated financial statements

The financial statements contain information about Ideal Corporate Solutions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt unde r Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

1.2
Revenue

Turnover represents services rendered, excluding value added tax, together with other provisions.

Turnover is recognised when the service has been provided or fees fall due.

1.3
Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33% on cost
Fixtures and fittings
20% on cost
Computers
33% on cost
Motor vehicles
20% on reducing balance
1.5
Fixed asset investments

Shares in group undertakings are included at cost less provision for permanent diminution in value.

IDEAL CORPORATE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 29 September 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Impairment of fixed assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss.

Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

1.7
Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan accounts, trade creditors, accruals and bank loans.

Financial instruments that are payable or receivable within one year, typically trade debtors, Directors' loan accounts, trade creditors and accruals, are measured initially and subsequently at the discounted amount of the cash or other consideration that is expected to be paid or received.

Financial instruments repayable in more than one year such as bank loans are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method unless the effect of discounting would be immaterial.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

IDEAL CORPORATE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 29 September 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Leases

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
9
3
Intangible fixed assets
Goodwill
£
Cost
At 30 September 2024 and 29 September 2025
50,000
Amortisation and impairment
At 30 September 2024 and 29 September 2025
50,000
Carrying amount
At 29 September 2025
-
0
At 29 September 2024
-
0
IDEAL CORPORATE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 29 September 2025
- 7 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 30 September 2024 and 29 September 2025
106,421
Depreciation and impairment
At 30 September 2024
89,287
Depreciation charged in the year
3,615
At 29 September 2025
92,902
Carrying amount
At 29 September 2025
13,519
At 29 September 2024
17,134

The net book value of tangible fixed assets includes £13,403 (202 4 - £16,754) in respect of assets held under hire purchase contracts and finance leases.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
330,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 30 September 2024
330,000
Disposals
(329,999)
At 29 September 2025
1
Carrying amount
At 29 September 2025
1
At 29 September 2024
330,000
IDEAL CORPORATE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 29 September 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
58,697
78,527
Corporation tax recoverable
9,820
9,820
Amounts owed by group undertakings
-
0
196,768
Other debtors
109,937
315,816
178,454
600,931
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,556
5,554
Hire purchase contracts and finance leases
2,542
6,101
Trade creditors
31,534
49,718
Corporation tax
95,701
-
0
Other taxation and social security
26,705
75,400
Other creditors
4,139
6,108
Accruals and deferred income
7,109
4,498
173,286
147,379
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
20,986
26,544
Hire purchase contracts and finance leases
-
0
2,034
20,986
28,578
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
2,372
4,284
10
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
18,890
32,225
IDEAL CORPORATE SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 29 September 2025
- 9 -
11
Directors' transactions

Included in Other Credi tors is £107 (202 4: debtor £121,085) due to/from the director.

During the year rent of £27,500 (2024: £27,500) was paid to the Andrew Rosler SIPP.

12
Ultimate Controlling Party

T he company is controlled by the directors of Ideal C orporate Solutions (EOT) Limited.

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