REGISTERED NUMBER: 03767292 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Inroads International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Naylor

Mrs P Naylor

R J Naylor

REGISTERED OFFICE:

Unit 4

Wem Engineering Centre

Church Lane

Wem

Shropshire

SY4 5HS

REGISTERED NUMBER:

03767292 (England and Wales)

ACCOUNTANTS:

Pareto Tax & Wealth LLP

The Old Schoolhouse

5-7 Byrom Street

Manchester

M3 4PF

FIXED ASSETS

Tangible assets

4

212,913

206,961

CURRENT ASSETS

Stocks

301,282

276,718

Debtors

5

318,551

463,622

Cash at bank and in hand

297,012

290,516

916,845

1,030,856

CREDITORS

Amounts falling due within one year

6

344,632

333,091

NET CURRENT ASSETS

572,213

697,765

TOTAL ASSETS LESS CURRENT LIABILITIES

785,126

904,726

PROVISIONS FOR LIABILITIES

24,749

24,535

NET ASSETS

760,377

880,191

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

759,377

879,191

SHAREHOLDERS' FUNDS

760,377

880,191

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

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

P Naylor - Director

1.	STATUTORY INFORMATION

Inroads International 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% 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 year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

105,890

379,048

82,005

Additions

5,625

28,019

317

At 31 March 2026

111,515

407,067

82,322

DEPRECIATION

At 1 April 2025

-

315,277

68,060

Charge for year

-

19,518

2,853

At 31 March 2026

-

334,795

70,913

NET BOOK VALUE

At 31 March 2026

111,515

72,272

11,409

At 31 March 2025

105,890

63,771

13,945

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

53,050

15,976

635,969

Additions

-

1,623

35,584

At 31 March 2026

53,050

17,599

671,553

DEPRECIATION

At 1 April 2025

40,346

5,325

429,008

Charge for year

3,175

4,086

29,632

At 31 March 2026

43,521

9,411

458,640

NET BOOK VALUE

At 31 March 2026

9,529

8,188

212,913

At 31 March 2025

12,704

10,651

206,961

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

213,688

250,390

Other debtors

104,863

213,232

318,551

463,622

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

15,232

Trade creditors

204,805

131,793

Tax

-

58,454

Social security and other taxes

21,403

19,455

VAT

14,570

7,391

Other creditors

32,057

29,120

Directors' current accounts

71,797

71,646

344,632

333,091

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year-end the company owed Mr & Mrs P Naylor £71,797 (2025: £71,646). The balance is interest free and is repayable on demand.

8.	RELATED PARTY DISCLOSURES

The immediate parent company is Inroads International Holdings Limited, a company registered in England and Wales and controlled by Mrs P Naylor and Mr R Naylor.

At 31st March 2026, the company was owed £13,000 (2025: £13,000) from Inroads International Holdings Limited.

The company rents premises owned by the directors' pension fund. During the year the company paid rent totalling £35,000 (2025: £35,000). The rent is charge on an arm's length basis.

Included in other debtors is a balance of £75,482 (2025: £164,876) due from Inroads International USA LLC, a company controlled by Mr & Mrs P Naylor.