REGISTERED NUMBER: 11289203 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

IntegraIQ Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

N A Rowles

D Stay

REGISTERED OFFICE:

3 The Beacons

Hatfield

Hertfordshire

AL10 8RS

REGISTERED NUMBER:

11289203 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Tangible assets

5

38,836

42,644

CURRENT ASSETS

Debtors

6

3,076,557

1,425,675

Cash at bank

520,764

2,070,657

3,597,321

3,496,332

CREDITORS

Amounts falling due within one year

7

(1,630,972

)

(1,329,792

)

NET CURRENT ASSETS

1,966,349

2,166,540

TOTAL ASSETS LESS CURRENT LIABILITIES

2,005,185

2,209,184

CREDITORS

Amounts falling due after more than one year

8

-

(62,500

)

NET ASSETS

2,005,185

2,146,684

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Share premium

40,000

40,000

Retained earnings

1,865,185

2,006,684

2,005,185

2,146,684

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 26 August 2026 and were signed on its behalf by:

N A Rowles - Director

1.	STATUTORY INFORMATION

IntegraIQ 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 19 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

72,137

40,927

71,032

184,096

Additions

8,555

1,942

-

10,497

At 31 December 2025

80,692

42,869

71,032

194,593

Depreciation

At 1 January 2025

63,670

34,037

43,745

141,452

Charge for year

4,123

3,360

6,822

14,305

At 31 December 2025

67,793

37,397

50,567

155,757

Net book value

At 31 December 2025

12,899

5,472

20,465

38,836

At 31 December 2024

8,467

6,890

27,287

42,644

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

1,382,196

429,196

Amounts owed by group undertakings

757,510

757,510

Other debtors

936,851

238,969

3,076,557

1,425,675

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

62,500

150,000

Trade creditors

822,153

219,491

Taxation and social security

128,058

296,231

Other creditors

618,261

664,070

1,630,972

1,329,792

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

-

62,500

9.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date, the company has total property lease commitments of £116,875 (2024: £74,375) and vehicle lease commitments of £105,888 (2024: £20,734).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within Other Debtors, is an employee loan amount of £36,052 (2024: £52,778) owed from a family member of a director to the company. Interest has been applied at HMRC approved rates of 2.25% and 3.75% as applicable.