REGISTERED NUMBER: 13721497 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST DECEMBER 2024 TO 31ST MARCH 2026

FOR

INERGY GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M T Fishwick

Mrs N Fishwick

REGISTERED OFFICE:

Unit 5B

Millennium City Park

Barnfield Way

Preston

PR2 5DB

REGISTERED NUMBER:

13721497 (England and Wales)

ACCOUNTANTS:

Ryans

Chartered Accountants

67 Chorley Old Road

Bolton

BL1 3AJ

FIXED ASSETS

Intangible assets

4

1,172

1,365

Tangible assets

5

119,180

138,879

120,352

140,244

CURRENT ASSETS

Stocks

4,841

7,163

Debtors

250,877

92,786

Cash at bank

104,925

471,669

360,643

571,618

CREDITORS

Amounts falling due within one year

164,330

390,955

NET CURRENT ASSETS

196,313

180,663

TOTAL ASSETS LESS CURRENT LIABILITIES

316,665

320,907

CREDITORS

Amounts falling due after more than one year

(92,860

)

(113,182

)

PROVISIONS FOR LIABILITIES

(29,446

)

(34,267

)

NET ASSETS

194,359

173,458

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

194,259

173,358

SHAREHOLDERS' FUNDS

194,359

173,458

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 20th August 2026 and were signed on its behalf by:

M T Fishwick - Director

1.	STATUTORY INFORMATION

Inergy Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st December 2024

and 31st March 2026

1,450

AMORTISATION

At 1st December 2024

85

Amortisation for period

193

At 31st March 2026

278

NET BOOK VALUE

At 31st March 2026

1,172

At 30th November 2024

1,365

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st December 2024

169,519

Additions

19,711

At 31st March 2026

189,230

DEPRECIATION

At 1st December 2024

30,640

Charge for period

39,410

At 31st March 2026

70,050

NET BOOK VALUE

At 31st March 2026

119,180

At 30th November 2024

138,879

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1st December 2024

and 31st March 2026

155,849

DEPRECIATION

At 1st December 2024

25,410

Charge for period

33,006

At 31st March 2026

58,416

NET BOOK VALUE

At 31st March 2026

97,433

At 30th November 2024

130,439

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2024

£

£

Gross obligations repayable:

Within one year

24,045

45,704

Between one and five years

99,554

131,614

123,599

177,318

Finance charges repayable:

Within one year

8,496

10,959

Between one and five years

6,694

18,432

15,190

29,391

Net obligations repayable:

Within one year

15,549

34,745

Between one and five years

92,860

113,182

108,409

147,927

Non-cancellable

operating leases

2026

2024

£

£

Within one year

11,944

11,944

Between one and five years

14,931

30,856

26,875

42,800

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who own the issued share capital in their parent company.