| ISAAC CONSTRUCTION SERVICES LIMITED |
| Registered number: |
15885297 |
| Balance Sheet |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
5,379 |
|
|
6,560 |
|
| Current assets |
| Cash at bank and in hand |
|
|
12,005 |
|
|
9,567 |
|
| Creditors: amounts falling due within one year |
4 |
|
(12,387) |
|
|
(9,354) |
|
| Net current (liabilities)/assets |
|
|
|
(382) |
|
|
213 |
|
| Total assets less current liabilities |
|
|
|
4,997 |
|
|
6,773 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(456) |
|
|
(5,825) |
|
|
|
| Net assets |
|
|
|
4,541 |
|
|
948 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
4,540 |
|
|
947 |
|
| Shareholders' funds |
|
|
|
4,541 |
|
|
948 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Rehman Ali |
| Director |
| Approved by the board on 6 August 2026 |
|
| ISAAC CONSTRUCTION SERVICES LIMITED |
| Notes to the Accounts |
| for the period from 1 September 2025 to 31 March 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Motor Vehicle |
18% reducing balance |
|
Leasehold land and buildings |
over the lease term |
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Debtors |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Motor vehicles |
| £ |
|
Cost |
|
At 1 September 2025 |
8,000 |
|
At 31 March 2026 |
8,000 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2025 |
1,440 |
|
Charge for the period |
1,181 |
|
At 31 March 2026 |
2,621 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
5,379 |
|
At 31 August 2025 |
6,560 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Taxation and social security costs |
10,776 |
|
8,089 |
|
Other creditors |
1,611 |
|
1,265 |
|
|
|
|
|
|
12,387 |
|
9,354 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Director Loan |
|
456 |
|
5,825 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
ISAAC CONSTRUCTION SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
C/O Rk & Co |
|
355 Wilmslow Road |
|
Manchester |
|
England |
|
M14 6XU |