REGISTERED NUMBER: 04246508 (England and Wales)

Instromec Limited

Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A D Coxell

Mr J R Coxell

Mr R Simons

REGISTERED OFFICE:

The Old Granary

Butler's Yard

New Lane

Tathwell

Lincolnshire

LN11 9SR

REGISTERED NUMBER:

04246508 (England and Wales)

ACCOUNTANTS:

Southgates

Chartered Certified Accountants

9 Market Place

Hedon

East Yorkshire

HU12 8JA

FIXED ASSETS

Tangible assets

4

109,833

121,997

Investment property

5

130,000

114,000

239,833

235,997

CURRENT ASSETS

Debtors

6

650,177

142,696

Cash at bank

487,542

1,176,274

1,137,719

1,318,970

CREDITORS

Amounts falling due within one year

7

339,155

352,462

NET CURRENT ASSETS

798,564

966,508

TOTAL ASSETS LESS CURRENT LIABILITIES

1,038,397

1,202,505

PROVISIONS FOR LIABILITIES

25,356

24,397

NET ASSETS

1,013,041

1,178,108

CAPITAL AND RESERVES

Called up share capital

75

75

Revaluation reserve

8

50,367

34,367

Retained earnings

8

962,599

1,143,666

SHAREHOLDERS' FUNDS

1,013,041

1,178,108

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

Mr J R Coxell - Director

1.	STATUTORY INFORMATION

Instromec Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

No depreciation is calculated on Freehold Land. Depreciation on Freehold Buildings is calculated so as to write off the cost less the residual value over the useful economic life of the building to the business. The company's policy on the maintenance of buildings is such that the directors expect the residual values of the buildings to be equal to or greater than the cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Fixtures

land &

and

Motor

buildings

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

52,881

1,320

87,826

13,911

155,938

Additions

-

-

2,628

4,192

6,820

At 31 October 2025

52,881

1,320

90,454

18,103

162,758

DEPRECIATION

At 1 November 2024

-

1,296

25,856

6,789

33,941

Charge for year

-

6

16,149

2,829

18,984

At 31 October 2025

-

1,302

42,005

9,618

52,925

NET BOOK VALUE

At 31 October 2025

52,881

18

48,449

8,485

109,833

At 31 October 2024

52,881

24

61,970

7,122

121,997

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

114,000

Revaluations

16,000

At 31 October 2025

130,000

NET BOOK VALUE

At 31 October 2025

130,000

At 31 October 2024

114,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2020

15,367

Valuation in 2021

19,000

Valuation in 2025

16,000

Cost

79,633

130,000

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

79,633

79,633

Investment property was valued on an open market basis on 31 October 2024 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

640,053

129,942

Prepayments

10,124

12,754

650,177

142,696

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

81,010

40,785

Tax

50,251

82,267

Social security and other taxes

2,907

3,116

VAT

45,849

25,360

Other creditors

92,703

92,703

Directors' current accounts

52,927

95,706

Accruals

13,508

12,525

339,155

352,462

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 November 2024

1,143,666

34,367

1,178,033

Profit for the year

137,448

137,448

Dividends

(318,515

)

(318,515

)

Investment property

-

16,000

16,000

At 31 October 2025

962,599

50,367

1,012,966