Integrated Maintenance Services Group Limited

Registered number

12614923

Filleted Accounts

31 May 2026

Integrated Maintenance Services Group Limited
Registered number:		12614923
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		141,041			103,168

Current assets
Stocks		2,000			800
Work in progress		20,000			44,145
Debtors	4	233,506			13,690
Cash at bank and in hand		221,038			212,739
		476,544			271,374

Creditors: amounts falling due within one year	5	(197,125)			(133,643)

Net current assets			279,419			137,731

Total assets less current liabilities			420,460			240,899


Provisions for liabilities			(35,120)			(23,533)


Net assets			385,340			217,366

Capital and reserves
Called up share capital			1			1
Profit and loss account			385,339			217,365

Shareholder's funds			385,340			217,366

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




JM Stokoe
Director
Approved by the board on 10 September 2026

Integrated Maintenance Services Group Limited
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	78,012		95,525		173,537
	Additions	7,369		67,093		74,462
	Disposals	(4,156)		-		(4,156)
	At 31 May 2026	81,225		162,618		243,843

	Depreciation
	At 1 June 2025	22,356		48,013		70,369
	Charge for the year	14,587		20,142		34,729
	On disposals	(2,296)		-		(2,296)
	At 31 May 2026	34,647		68,155		102,802

	Net book value
	At 31 May 2026	46,578		94,463		141,041
	At 31 May 2025	55,656		47,512		103,168


4	Debtors			2026		2025
£					£

	Trade debtors			229,229		9,833
	Other debtors			4,277		3,857
				233,506		13,690


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			-		1,104
	Trade creditors			41,570		60,516
	Taxation and social security costs			81,954		31,555
	Other creditors			73,601		40,468
				197,125		133,643


6	Other information

	Integrated Maintenance Services Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	37 Edgewell Grange
	Prudhoe
	Northumberland
	NE42 6RH