REGISTERED NUMBER: 01504687 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

INDUSTRIAL TECHNICAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Yeowart

REGISTERED OFFICE:

Unit 11a Norman Way Industrial Estate

Norman Way

Over

Cambridge

Cambridgeshire

CB24 5QE

REGISTERED NUMBER:

01504687 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

3,170

4,063

CURRENT ASSETS

Debtors

6

47,555

59,065

Cash and cash equivalents

24,923

17,995

72,478

77,060

CREDITORS

Amounts falling due within one year

7

(18,356

)

(22,159

)

NET CURRENT ASSETS

54,122

54,901

TOTAL ASSETS LESS CURRENT LIABILITIES

57,292

58,964

PROVISIONS FOR LIABILITIES

8

(602

)

(772

)

NET ASSETS

56,690

58,192

CAPITAL AND RESERVES

Called up share capital

9

90

90

Retained earnings

56,600

58,102

SHAREHOLDERS' FUNDS

56,690

58,192

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 August 2026 and were signed by:

B Yeowart - Director

1.	STATUTORY INFORMATION

Industrial Technical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year/period 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.

Hire purchase and leasing commitments

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 December 2024

812

4,550

3,861

9,223

Disposals

(812

)

-

-

(812

)

At 30 November 2025

-

4,550

3,861

8,411

DEPRECIATION

At 1 December 2024

812

2,092

2,256

5,160

Charge for year

-

491

402

893

Eliminated on disposal

(812

)

-

-

(812

)

At 30 November 2025

-

2,583

2,658

5,241

NET BOOK VALUE

At 30 November 2025

-

1,967

1,203

3,170

At 30 November 2024

-

2,458

1,605

4,063

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,189

54,905

Other debtors

4,366

4,160

47,555

59,065

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,669

4,490

Taxation and social security

13,292

16,133

Other creditors

1,395

1,536

18,356

22,159

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

602

772

Deferred

tax

£

Balance at 1 December 2024

772

Provided during year

(170

)

Balance at 30 November 2025

602

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

90

Ordinary

£90

90

90

10.	OTHER FINANCIAL COMMITMENTS

Financial commitments not provided for in the balance sheet amounted to £4,800 (2024: £4,800). These commitments relate to a rolling 12-month lease for the occupation of a commercial unit.

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the director £245 (2024: £336). The balance is interest-free, unsecured and repayable on demand. The amount is included within creditors falling due within one year.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is B Yeowart.