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Registered number: 09268924
Incremental Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
TaxAssist Accountants
307 Grovehill Road
Beverley
HU17 0JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09268924
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 77,779 -
Tangible Assets 5 153,713 133,401
231,492 133,401
CURRENT ASSETS
Debtors 6 446,790 480,615
Cash at bank and in hand 1,226,357 1,062,580
1,673,147 1,543,195
Creditors: Amounts Falling Due Within One Year 7 (884,212 ) (330,852 )
NET CURRENT ASSETS (LIABILITIES) 788,935 1,212,343
TOTAL ASSETS LESS CURRENT LIABILITIES 1,020,427 1,345,744
Creditors: Amounts Falling Due After More Than One Year 8 - (183,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,578 ) -
NET ASSETS 1,018,849 1,162,411
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 1,018,839 1,162,401
SHAREHOLDERS' FUNDS 1,018,849 1,162,411
Page 1
Page 2
For the year ending 31 October 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
Mr Daniel Lee-Bursnall
Director
31st July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Incremental Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09268924 . The registered office is West Offices, Station Rise, York, YO1 6GA.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are internally generated software. They are amortised to profit and loss account over their estimated economic life of three years.
2.4. 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:
Motor Vehicles 4 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment 3 years straight line
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 year 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  9 (2024: 17)
9 17
4. Intangible Assets
Other
£
Cost
As at 1 November 2024 -
Additions 91,505
As at 31 October 2025 91,505
Amortisation
As at 1 November 2024 -
Provided during the period 13,726
As at 31 October 2025 13,726
Net Book Value
As at 31 October 2025 77,779
As at 1 November 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 58,995 17,337 131,263 207,595
Additions 38,754 - - 38,754
As at 31 October 2025 97,749 17,337 131,263 246,349
Depreciation
As at 1 November 2024 29,498 16,318 28,378 74,194
Provided during the period 14,749 982 2,711 18,442
As at 31 October 2025 44,247 17,300 31,089 92,636
Net Book Value
As at 31 October 2025 53,502 37 100,174 153,713
As at 1 November 2024 29,497 1,019 102,885 133,401
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 108,714 131,756
Prepayments and accrued income 113,100 225,885
Other debtors 10,141 124,552
Corporation tax recoverable assets 88,491 -
Deferred tax current asset 7,978 (1,578)
328,424 480,615
Due after more than one year
Other debtors 118,366 -
446,790 480,615
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,538 58,777
Bank loans and overdrafts 86,631 3,209
Corporation tax 1,368 1,368
Other taxes and social security 32,690 26,053
VAT 91,852 40,623
Other creditors 25,636 14,567
Accruals and deferred income 621,497 186,255
884,212 330,852
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 183,333
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5