REGISTERED NUMBER: 06882083 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

IDD CONTRACTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S E Fayers

Mr N J Freeborn

REGISTERED OFFICE:

Unit 1 Office 5 & 6

2nd Floor The Penthouse

Amberley Court, Whitworth Road

Crawley

West Sussex

RH11 7XL

REGISTERED NUMBER:

06882083 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

161,026

63,308

161,026

63,308

CURRENT ASSETS

Stocks

835,500

788,279

Debtors

6

1,054,183

1,487,644

Cash at bank

28,228

115,601

1,917,911

2,391,524

CREDITORS

Amounts falling due within one year

7

1,933,399

2,336,451

NET CURRENT (LIABILITIES)/ASSETS

(15,488

)

55,073

TOTAL ASSETS LESS CURRENT LIABILITIES

145,538

118,381

CREDITORS

Amounts falling due after more than one year

8

(107,731

)

(102,436

)

PROVISIONS FOR LIABILITIES

10

(37,675

)

(15,827

)

NET ASSETS

132

118

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

32

18

132

118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Mr S E Fayers - Director

1.	STATUTORY INFORMATION

IDD Contracts 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Office Equipment

-

33% on cost

Motor vehicles

-

20% on reducing balance

Work in progress

Work in Progress is valued at the lower of cost and net realisable value, after making allowances for damages.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Goodwill

Goodwill being the amount paid in connection with the acquisition of a business. Goodwill has been fully amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

1,400

AMORTISATION

At 1 November 2024

and 31 October 2025

1,400

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Office

Motor

to property

Equipment

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

-

105,078

109,219

214,297

Additions

10,326

15,406

96,194

121,926

At 31 October 2025

10,326

120,484

205,413

336,223

DEPRECIATION

At 1 November 2024

-

101,375

49,614

150,989

Charge for year

-

4,271

19,937

24,208

At 31 October 2025

-

105,646

69,551

175,197

NET BOOK VALUE

At 31 October 2025

10,326

14,838

135,862

161,026

At 31 October 2024

-

3,703

59,605

63,308

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

623,654

1,118,988

Other debtors

50,981

48,290

Director's current account

-

60,019

Value added tax

44,560

88,049

Prepayments and accrued income

334,988

172,298

1,054,183

1,487,644

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts (see note 9)

250,114

68,000

Hire purchase contracts

16,992

12,693

Trade creditors

845,196

1,371,874

Corporation tax

94,699

150,677

Social security and other taxes

85,871

142,161

Other creditors

614,847

591,046

Director's current account

25,411

-

Accruals and deferred income

269

-

1,933,399

2,336,451

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans (see note 9)

-

45,333

Hire purchase contracts

107,731

57,103

107,731

102,436

9.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

66,555

-

Bank loans < 1 year

183,559

68,000

250,114

68,000

Amounts falling due between two and five years:

Bank loans > 1 year

-

45,333

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

37,675

15,827

Deferred tax

£

Balance at 1 November 2024

15,827

Charge to Income Statement during year

21,848

Balance at 31 October 2025

37,675

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mr S E Fayers

Balance outstanding at start of year

31,943

60,458

Amounts advanced

-

120,393

Amounts repaid

(56,912

)

(148,908

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(24,969

)

31,943

Mr N J Freeborn

Balance outstanding at start of year

28,076

47,555

Amounts advanced

-

77,261

Amounts repaid

(28,518

)

(96,740

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(442

)

28,076

12.	RELATED PARTY DISCLOSURES

The company owes £41,182 (2024 - £38,324) to a Limited Liability Partnership (LLP). Both the company and LLP have common directors.