ISE Business Park Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08727789

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,446		13,928

			10,446		13,928
CURRENT ASSETS
Stocks	5	2,106,022		3,138,096
Debtors	6	203,974		190,282
Cash at bank and in hand		2,160,392		996,727

		4,470,388		4,325,105
Creditors: Amounts Falling Due Within One Year	7	(218,659 )		(539,865 )

NET CURRENT ASSETS (LIABILITIES)			4,251,729		3,785,240

TOTAL ASSETS LESS CURRENT LIABILITIES			4,262,175		3,799,168

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,611 )		(3,482 )

NET ASSETS			4,259,564		3,795,686

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			4,259,464		3,795,586

SHAREHOLDERS' FUNDS			4,259,564		3,795,686

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ISE Business Park Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs A J Park Director	Mr C S Simmons Director	Mr A B Greatrex Director
20 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ISE Business Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08727789 . The registered office is Gibson House Hurricane Court, Hurricane Close, Stafford, ST16 1GZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

The policies adopted for the recognition of turnover are as follows:

Sale of land

Turnover from the sale of land is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually when completion of the contract for sale of the land has been enacted by the buyer.

Design and build projects

When the outcome of a design and build project can be measured reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the architects certification.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

Recharge of planning costs and other expenses

Planning costs and other expenses incurred are recharged to the buyer. Turnover from this source is recognised when the planning permission has been submitted on behalf of the buyer.

Rental income

Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight line basis over the lease term.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% on reducing balance

2.4. Stocks and Work in Progress

Stocks of land are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

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ISE Business Park Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Debtors and creditors receivable or payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	110,056

As at 31 December 2025	110,056

Depreciation
As at 1 January 2025	96,128
Provided during the period	3,482

As at 31 December 2025	99,610

Net Book Value
As at 31 December 2025	10,446

As at 1 January 2025	13,928

5. Stocks

	2025	2024
	£	£
Stock	2,106,022	3,138,096

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ISE Business Park Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	181,005	178,935
Prepayments and accrued income	1,896	2,978
Other debtors	14,230	-
VAT	6,843	8,369

	203,974	190,282

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	45,317	111,073
Corporation tax	155,497	206,835
Accruals and deferred income	15,038	107,067
Amounts owed to group undertakings	2,807	114,890

	218,659	539,865

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

9. Related Party Disclosures

During the year the company had transactions with other companies in which the directors had participating interests. The aggregate amount of these transactions in the year amounted to £1,376,885 (2024 - £2,460,612). The aggregate amounts outstanding to these companies as at 31 December 2025 amounted to £14,204 (2024 - £132,780).

10. Controlling Parties

The immediate and ultimate parent company is ISE Trading Limited, Gibson House, Hurricane Court, Hurricane Close, Stafford, ST16 1GZ.

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