I O E S Limited - Filleted accounts

Registered number

03531647

I O E S Limited

Unaudited Filleted Accounts

31 March 2026

I O E S Limited
Registered number:		03531647
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		15,341			15,042

Current assets
Stocks		137,546			88,579
Debtors	5	59,427			62,416
Investments held as current assets	6	407,225			301,793
Cash at bank and in hand		785,287			699,355
		1,389,485			1,152,143

Creditors: amounts falling due within one year	7	(185,172)			(22,089)

Net current assets			1,204,313			1,130,054

Total assets less current liabilities			1,219,654			1,145,096


Provisions for liabilities			(18,645)			(7,772)


Net assets			1,201,009			1,137,324

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,200,909			1,137,224

Shareholder's funds			1,201,009			1,137,324

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.




Mr R E Wilkinson
Director
Approved by the board on 17 September 2026

I O E S Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Statement of compliance

	I O E S Limited is a private company limited by shares incorporated in England and Wales, registered number is 03531647. The address of the registered office is 6 Princeton Court, 55 Felsham Road Putney, London, SW15 1AZ.


2	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).

	Going concern
	The directors have assessed the company's ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In doing this, they have considered the level of reserves held, the results for the period, expectations of future trading as a result of trading relationships with key customers. On the basis of this information the directors are satisfied that the company will continue as a going concern and so the financial statements have been prepared on this basis.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	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:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years

	Investments
	Listed investments are measured at fair value. Changes in fair value are included in the profit and loss account.

	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
	The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

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


3	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	14,782		650		15,432
	Additions	-		536		536
	At 31 March 2026	14,782		1,186		15,968

	Depreciation
	At 1 April 2025	-		390		390
	Charge for the year	-		237		237
	At 31 March 2026	-		627		627

	Net book value
	At 31 March 2026	14,782		559		15,341
	At 31 March 2025	14,782		260		15,042


5	Debtors			2026		2025
£					£

	Trade debtors			59,427		58,510
	Other debtors			-		3,906
				59,427		62,416


6	Investments held as current assets			2026		2025
£					£
	Fair value
	Listed investments			407,225		301,793

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments			57,364		40,906



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

	Accruals			2,119		2,119
	Trade creditors			34,383		15,747
	Taxation and social security costs			4,840		4,036
	Deferred income			143,693		-
	Other creditors			137		187
				185,172		22,089


8	Other information

	I O E S Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Princeton Court
	55 Felsham Road
	Putney
	London
	SW15 1AZ