Unaudited Financial Statements

for the Year Ended 31 March 2026

for

I.P.M SSAS Administration Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

DC Evans

J R Poyner

R J Sweet

REGISTERED OFFICE:

3 Victoria Court

Bank Square

Morley

Leeds

Yorkshire

LS27 9SE

REGISTERED NUMBER:

04867920 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,065

973

1,065

973

CURRENT ASSETS

Debtors

6

158,888

134,828

Cash at bank

119,635

162,351

278,523

297,179

CREDITORS

Amounts falling due within one year

7

124,462

134,068

NET CURRENT ASSETS

154,061

163,111

TOTAL ASSETS LESS CURRENT LIABILITIES

155,126

164,084

PROVISIONS FOR LIABILITIES

8

132

79

NET ASSETS

154,994

164,005

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

154,894

163,905

SHAREHOLDERS' FUNDS

154,994

164,005

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 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 21 August 2026 and were signed on its behalf by:

DC Evans - Director

1.	STATUTORY INFORMATION

I.P.M SSAS Administration 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 represents income receivable based on administration charges applied to pension funds. Where fees are received in advance, these are matched against the period in which the services are provided.

Goodwill

Acquired goodwill is written off in equal instalments over its estimated useful economic life of 20 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for directors and staff. Contributions payable are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

90,583

AMORTISATION

At 1 April 2025

and 31 March 2026

90,583

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

18,496

46,156

64,652

Additions

375

422

797

At 31 March 2026

18,871

46,578

65,449

DEPRECIATION

At 1 April 2025

18,277

45,402

63,679

Charge for year

109

596

705

At 31 March 2026

18,386

45,998

64,384

NET BOOK VALUE

At 31 March 2026

485

580

1,065

At 31 March 2025

219

754

973

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

152,336

132,129

Prepayments

6,552

2,699

158,888

134,828

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,119

2,259

Tax

-

2,823

Social security and other taxes

7,343

7,219

Pension payments due

617

247

VAT

13,193

15,407

Fees in advance

96,454

100,441

Accrued expenses

5,736

5,672

124,462

134,068

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

132

79

Deferred

tax

£

Balance at 1 April 2025

79

Provided during year

53

Balance at 31 March 2026

132

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the board of directors.