REGISTERED NUMBER: 12434943 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Isinstore Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Singh

S J Smith

REGISTERED OFFICE:

Unit 6, Victoria Mills

Fowke Street

Rothley

Leicester

LE7 7PJ

REGISTERED NUMBER:

12434943 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

82,506

98,569

82,506

98,569

CURRENT ASSETS

Stocks

96,787

33,646

Debtors

6

537,029

677,808

Cash at bank

33,297

36,830

667,113

748,284

CREDITORS

Amounts falling due within one year

7

(485,655

)

(529,297

)

NET CURRENT ASSETS

181,458

218,987

TOTAL ASSETS LESS CURRENT LIABILITIES

263,964

317,556

CREDITORS

Amounts falling due after more than one year

8

(34,537

)

(83,686

)

PROVISIONS FOR LIABILITIES

(20,627

)

(24,642

)

NET ASSETS

208,800

209,228

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

208,799

209,227

208,800

209,228

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

D Singh - Director

1.	STATUTORY INFORMATION

Isinstore Ltd 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 2020, is being amortised evenly over its estimated useful life of five 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.

Improvements to leasehold

-

20% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

10,000

AMORTISATION

At 1 February 2025

and 31 January 2026

10,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

22,709

1,625

15,188

139,606

179,128

Additions

-

-

-

11,879

11,879

At 31 January 2026

22,709

1,625

15,188

151,485

191,007

DEPRECIATION

At 1 February 2025

13,625

1,625

3,038

62,271

80,559

Charge for year

4,542

-

2,430

20,970

27,942

At 31 January 2026

18,167

1,625

5,468

83,241

108,501

NET BOOK VALUE

At 31 January 2026

4,542

-

9,720

68,244

82,506

At 31 January 2025

9,084

-

12,150

77,335

98,569

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

302,218

480,515

Amounts owed by group undertakings

205,069

118,162

Other debtors

29,742

79,131

537,029

677,808

Other debtors includes prepayments and accrued income of £15,571 (2025 - £30,190).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

48,664

51,183

Trade creditors

78,115

97,977

Taxation and social security

141,833

130,283

Other creditors

217,043

249,854

485,655

529,297

Other creditors includes accruals and deferred income of £153,151 (2025 - £247,762).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

34,537

83,686

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Invoice discounting facility

59,014

-

Bank loan

79,867

121,530

138,881

121,530

Invoice discounting facility, included in other creditors, and the bank loan are secured via a debenture over the assets of the company.

10.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £36,457 (2025 - £70,317).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

S J Smith

Balance outstanding at start of year

-

5,000

Amounts advanced

12,028

-

Amounts repaid

(12,028

)

(5,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.