REGISTERED NUMBER: 05964057 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Ingram & Co (Southern) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T A Ingram

M I Ingram

G J Ingram

SECRETARY:

Mrs J A Ingram

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

05964057 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,401

20,250

15,401

20,250

CURRENT ASSETS

Debtors

6

9,641

5,383

Cash at bank and in hand

116,637

146,130

126,278

151,513

CREDITORS

Amounts falling due within one year

7

(90,201

)

(111,105

)

NET CURRENT ASSETS

36,077

40,408

TOTAL ASSETS LESS CURRENT LIABILITIES

51,478

60,658

CREDITORS

Amounts falling due after more than one year

8

(377

)

(2,209

)

NET ASSETS

51,101

58,449

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

51,001

58,349

51,101

58,449

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 22 September 2026 and were signed on its behalf by:

T A Ingram - Director

1.	STATUTORY INFORMATION

Ingram & Co (Southern) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the

company and the revenue can be reliably measured. Revenue is measured as the fair value of the

consideration received or receivable, excluding discounts, rebates, value added tax and other sales

taxes. The following criteria must also be met before revenue is recognised:

Revenue from a contract to provide services is recognised in the period in which the services are

provided in accordance with the stage of completion of the contract when all of the following

conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured

reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

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.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

Hire purchase

Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those

held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement over the relevant period. The

capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

150,000

AMORTISATION

At 1 April 2025

and 31 March 2026

150,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

24,450

5,877

60,293

90,620

DEPRECIATION

At 1 April 2025

22,003

3,742

44,625

70,370

Charge for year

612

320

3,917

4,849

At 31 March 2026

22,615

4,062

48,542

75,219

NET BOOK VALUE

At 31 March 2026

1,835

1,815

11,751

15,401

At 31 March 2025

2,447

2,135

15,668

20,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,641

2,832

Other debtors

-

2,551

9,641

5,383

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

1,759

10,000

Hire purchase contracts

4,303

-

Trade creditors

12,647

11,685

Social security and other taxes

3,435

14,181

VAT

27,988

29,430

Other creditors

12,607

11,607

Director's current account

24,027

31,452

Accrued expenses

3,435

2,750

90,201

111,105

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

-

2,209

Hire purchase contracts

377

-

377

2,209

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

1,759

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

2,209

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

T A Ingram

Balance outstanding at start of year

(31,452

)

(16,452

)

Amounts advanced

7,737

-

Amounts repaid

(312

)

(15,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(24,027

)

(31,452

)

Amounts owed by the company are unsecured, interest free and repayable on demand.