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Registered number: 07837050
INDIVIDUAL SUPPORT SOLUTIONS LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
AIM GB LTD
The Techno Centre
Coventry University Technology Park
Coventry
West Midlands
CV1 2TT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07837050
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 73,202 83,191
73,202 83,191
CURRENT ASSETS
Debtors 5 454,423 545,502
Cash at bank and in hand 485,598 359,026
940,021 904,528
Creditors: Amounts Falling Due Within One Year 6 (473,133 ) (360,499 )
NET CURRENT ASSETS (LIABILITIES) 466,888 544,029
TOTAL ASSETS LESS CURRENT LIABILITIES 540,090 627,220
Creditors: Amounts Falling Due After More Than One Year 7 (34,803 ) (122,991 )
NET ASSETS 505,287 504,229
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 505,285 504,227
SHAREHOLDERS' FUNDS 505,287 504,229
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For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sarah O'Shaughnessy
Director
Mrs Alison Malcolm
Director
15/02/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
INDIVIDUAL SUPPORT SOLUTIONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07837050 . The registered office is Manor Court Chambers, Townsend Drive, Nuneaton, CV11 6RU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Sales, marketing and distribution 131 121
131 121
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 79,131 179,791 258,922
Additions 6,259 7,694 13,953
As at 30 November 2025 85,390 187,485 272,875
Depreciation
As at 1 December 2024 58,866 116,865 175,731
Provided during the period 9,748 14,194 23,942
As at 30 November 2025 68,614 131,059 199,673
Net Book Value
As at 30 November 2025 16,776 56,426 73,202
As at 1 December 2024 20,265 62,926 83,191
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 47,573 6,152
IHS Loan 406,850 539,350
454,423 545,502
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 12,386 19,736
Other loans 2,633 2,633
Corporation tax 49,509 29,183
Other taxes and social security 71,454 32,909
VAT 72,975 103,959
Accruals and deferred income 263,226 168,438
Directors' loan accounts 951 3,641
473,133 360,499
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 49,803 137,991
Payments on account (15,000) (15,000)
34,803 122,991
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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