REGISTERED NUMBER: 05746434 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ISOMI LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S N Welsh

Mr M G Davies

REGISTERED OFFICE:

Unit 6

Seymour Court

Manor Park

Runcorn

Cheshire

WA7 1SY

REGISTERED NUMBER:

05746434 (England and Wales)

ACCOUNTANTS:

ma2 Limited

Chartered Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

4

74,429

49,516

74,429

49,516

CURRENT ASSETS

Stocks

196,629

126,629

Debtors

5

685,889

710,134

Cash at bank

41,397

43,844

923,915

880,607

CREDITORS

Amounts falling due within one year

6

869,092

830,149

NET CURRENT ASSETS

54,823

50,458

TOTAL ASSETS LESS CURRENT LIABILITIES

129,252

99,974

PROVISIONS FOR LIABILITIES

9,309

12,379

NET ASSETS

119,943

87,595

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

119,941

87,593

SHAREHOLDERS' FUNDS

119,943

87,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 25 September 2026 and were signed on its behalf by:

Mr S N Welsh - Director

1.	STATUTORY INFORMATION

ISOMI Ltd 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 the invoice amount of goods and services, net of Value Added Tax, where installation orders are placed within the accounting period.

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

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

148,756

164,381

313,137

Additions

627

76,097

76,724

At 30 September 2025

149,383

240,478

389,861

DEPRECIATION

At 1 October 2024

102,099

161,522

263,621

Charge for year

10,047

41,764

51,811

At 30 September 2025

112,146

203,286

315,432

NET BOOK VALUE

At 30 September 2025

37,237

37,192

74,429

At 30 September 2024

46,657

2,859

49,516

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade and other debtors

535,517

533,472

Other Debtors

41,707

56,764

VAT

79,204

59,362

Prepayments and accrued income

29,461

60,536

685,889

710,134

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

7,195

17,249

Trade creditors

237,298

233,205

Amounts owed to associates

428,517

518,583

Tax

6,750

4,634

Social security and other taxes

103,189

9,313

Directors' current accounts

86,143

38,258

Accrued expenses

-

8,907

869,092

830,149