REGISTERED NUMBER: 04206455 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

FOR

INVESTMENT AND TAX ADVISORY SERVICES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D R Weldon

SECRETARY:

REGISTERED OFFICE:

30a South Street

Dorchester

DT1 1BY

REGISTERED NUMBER:

04206455 (England and Wales)

ACCOUNTANTS:

Elson Geaves Accountants

Chartered Certified Accountants

Elson Geaves

Forest Links Road

Ferndown

Dorset

BH22 9PH

FIXED ASSETS

Intangible assets

4

35,542

41,723

Tangible assets

5

13,521

5,950

49,063

47,673

CURRENT ASSETS

Debtors

6

120,719

95,876

Cash at bank and in hand

252,477

202,937

373,196

298,813

CREDITORS

Amounts falling due within one year

7

89,296

86,942

NET CURRENT ASSETS

283,900

211,871

TOTAL ASSETS LESS CURRENT LIABILITIES

332,963

259,544

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

8

232,963

159,544

SHAREHOLDERS' FUNDS

332,963

259,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

D R Weldon - Director

1.	STATUTORY INFORMATION

Investment And Tax Advisory 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Software

-

20% on cost

Office Equipment

-

10% on cost

Computer equipment

-

10% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

61,812

AMORTISATION

At 1 April 2025

20,089

Charge for year

6,181

At 31 March 2026

26,270

NET BOOK VALUE

At 31 March 2026

35,542

At 31 March 2025

41,723

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

53,612

Additions

11,699

Disposals

(13,806

)

At 31 March 2026

51,505

DEPRECIATION

At 1 April 2025

47,662

Charge for year

4,128

Eliminated on disposal

(13,806

)

At 31 March 2026

37,984

NET BOOK VALUE

At 31 March 2026

13,521

At 31 March 2025

5,950

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

19,750

10,000

Prepayments and accrued income

100,969

85,876

120,719

95,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

7

Trade creditors

18,846

24,492

Tax

46,094

41,799

Social security and other taxes

10,558

9,502

Other creditors

5,233

3,721

Accrued expenses

8,565

7,421

89,296

86,942

8.

RESERVES

Retained

earnings

£

At 1 April 2025

159,544

Profit for the year

148,419

Dividends

(75,000

)

At 31 March 2026

232,963

9.	ULTIMATE CONTROLLING PARTY

Parent and ultimate parent undertaking

100% of the company shares were purchased by DNPS Holdings Limited on 12 April 2021 and therefore became the company's ultimate parent undertaking.