FMS Integrated Building Services Limited 31/03/2026 iXBRL

Company registration number: 4710905

FMS Integrated Building Services Limited

Unaudited filleted financial statements

31 March 2026

FMS Integrated Building Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

FMS Integrated Building Services Limited

Directors and other information


	Directors	Mr Craig McDonald
		Mrs Tracy McDonald
		Mr John Clark


	Company number	4710905


	Registered office	15 The Courtyard
		Gorsey Lane
		Coleshill
		B46 1JA


	Business address	15 The Courtyard
		Gorsey Lane
		Coleshill
		B46 1JA


	Accountants	Lindley & Co
		Suite 4 Europa House
		Europa Way
		Lichfield
		Staffs
		WS14 9TZ




	Bankers	Nat West Bank plc
		Fountain Place
		Burslem
		Stoke on Trent

FMS Integrated Building Services Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of FMS Integrated Building Services Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FMS Integrated Building Services Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of FMS Integrated Building Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of FMS Integrated Building Services Limited and state those matters that we have agreed to state to the board of directors of FMS Integrated Building Services Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FMS Integrated Building Services Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that FMS Integrated Building Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FMS Integrated Building Services Limited. You consider that FMS Integrated Building Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of FMS Integrated Building Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lindley & Co

Chartered Certified Accountants

Suite 4 Europa House

Europa Way

Lichfield

Staffs

WS14 9TZ

30 June 2026

FMS Integrated Building Services Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	198,965		209,609
		_______		_______
			198,965		209,609

Current assets
Debtors	6	1,630,574		1,454,628
Cash at bank and in hand		4,410,941		3,463,273
		_______		_______
		6,041,515		4,917,901
Creditors: amounts falling due
within one year	7	( 1,477,141)		( 1,263,119)
		_______		_______
Net current assets			4,564,374		3,654,782
			_______		_______
Total assets less current liabilities			4,763,339		3,864,391

Creditors: amounts falling due
after more than one year	8		( 64,753)		( 63,804)

Provisions for liabilities			( 40,265)		( 50,296)

			_______		_______
Net assets			4,658,321		3,750,291
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			4,658,319		3,750,289
			_______		_______
Shareholders funds			4,658,321		3,750,291
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr Craig McDonald

Director

Company registration number: 4710905

FMS Integrated Building Services Limited

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2024	2	3,136,085	3,136,087

Profit for the year		826,204	826,204
	_______	_______	_______
Total comprehensive income for the year	-	826,204	826,204

Dividends paid and payable		( 212,000)	( 212,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 212,000)	( 212,000)

	_______	_______	_______
At 31 March 2025 and 1 April 2025	2	3,750,289	3,750,291

Profit for the year		1,181,030	1,181,030
	_______	_______	_______
Total comprehensive income for the year	-	1,181,030	1,181,030

Dividends paid and payable		( 273,000)	( 273,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 273,000)	( 273,000)

	_______	_______	_______
At 31 March 2026	2	4,658,319	4,658,321
	_______	_______	_______

FMS Integrated Building Services Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 15 The Courtyard, Gorsey Lane, Coleshill, B46 1JA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 32 (2025: 28 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	13,931	51,333	366,443	431,707
Additions	-	-	68,888	68,888
Disposals	-	-	( 86,578)	( 86,578)
	_______	_______	_______	_______
At 31 March 2026	13,931	51,333	348,753	414,017
	_______	_______	_______	_______
Depreciation
At 1 April 2025	6,008	49,729	166,361	222,098
Charge for the year	2,640	525	55,746	58,911
Disposals	-	-	( 65,957)	( 65,957)
	_______	_______	_______	_______
At 31 March 2026	8,648	50,254	156,150	215,052
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	5,283	1,079	192,603	198,965
	_______	_______	_______	_______
At 31 March 2025	7,923	1,604	200,082	209,609
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	1,576,833	1,416,075
Amounts owed by related undertaking	26,528	37,098
Other debtors	27,213	1,455
	_______	_______
	1,630,574	1,454,628
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	736,550	657,135
Amounts owed to related undertaking	-	9,916
Corporation tax	417,447	286,700
Social security and other taxes	272,202	181,513
Other creditors	50,942	127,855
	_______	_______
	1,477,141	1,263,119
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	64,753	63,804
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Craig McDonald	( 486)	( 89)	( 575)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Craig McDonald	309	( 795)	( 486)
		_______	_______	_______

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Indoor Environmental Systems Limited	-	-	-	( 107,916)
FMS Integrated Building Services (Scotland) Ltd	-	-	26,528	37,098
	_______	_______	_______	_______

The company recharged costs of £10,353 (2025 £550) to Indoor Environmental Systems Limited of which £nil (2025 £nil) remained within trade debtors at the year end.The company incurred costs of £541 (2024 £nil ) from Indoor Environmental Systems Limited of which £541 (2025 £nil) remained within trade creditors at the year end.The company recharged costs of £8,546 (2025 £10,966) to FMS Integrated Business Services (Scotland) Limited of which £nil (2025 £124,111) remained outstanding within trade debors at the year end.The company incurred costs of £335 (2025 £20,673) from FMS Integrated Business Services (Scotland) Limited of which £nil (2025 £27,613) remained within trade creditors at the year end. These companies are connected by common directors Craig McDonald and John Clark.

11. Controlling party

The company is a wholly owned subsidiary of FMS (IBS) Holdings Limited.