Company registration number 04433166 (England and Wales)
ISLAND CONTRACTS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ISLAND CONTRACTS LIMITED
COMPANY INFORMATION
Director
Mr T D Robertson
Company number
04433166
Registered office
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
ISLAND CONTRACTS LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 7
ISLAND CONTRACTS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 September 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr T D Robertson
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr T D Robertson
Director
3 August 2026
ISLAND CONTRACTS LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ISLAND CONTRACTS LIMITED
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 September 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
CM13 1AB
England
3 August 2026
ISLAND CONTRACTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
61,815
2,910
Current assets
Stocks
52,286
1,076
Debtors
4
73,026
41,476
Cash at bank and in hand
27,901
48,134
153,213
90,686
Creditors: amounts falling due within one year
5
(99,162)
(30,449)
Net current assets
54,051
60,237
Total assets less current liabilities
115,866
63,147
Creditors: amounts falling due after more than one year
6
(65,090)
(11,224)
Net assets
50,776
51,923
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
50,676
51,823
Total equity
50,776
51,923

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 August 2026
Mr T D Robertson
Director
Company registration number 04433166 (England and Wales)
ISLAND CONTRACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Island Contracts Limited is a private company limited by shares incorporated in England and Wales. The registered office is Create Business Hub, 5 Rayleigh Road, Shenfield, Brentwood, Essex, England, CM13 1AB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

- Sale of services

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
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:

Fixtures and fittings
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

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

ISLAND CONTRACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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 profit and loss account, 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.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
3
2
ISLAND CONTRACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
7,773
20,040
27,813
Additions
-
0
82,187
82,187
Disposals
-
0
(20,040)
(20,040)
At 30 September 2025
7,773
82,187
89,960
Depreciation and impairment
At 1 October 2024
7,537
17,366
24,903
Depreciation charged in the year
60
20,547
20,607
Eliminated in respect of disposals
-
0
(17,365)
(17,365)
At 30 September 2025
7,597
20,548
28,145
Carrying amount
At 30 September 2025
176
61,639
61,815
At 30 September 2024
236
2,674
2,910
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
59,499
33,704
Other debtors
13,527
7,772
73,026
41,476
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
9,450
-
0
Trade creditors
60,908
19,651
Corporation tax
-
0
4,755
Other taxation and social security
4,804
3,843
Other creditors
21,800
-
0
Accruals and deferred income
2,200
2,200
99,162
30,449
ISLAND CONTRACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
58,005
-
0
Other borrowings
7,085
11,224
65,090
11,224
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