REGISTERED NUMBER: 09660114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ISOMI PROJECTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S N Welsh

M G Davies

REGISTERED OFFICE:

Unit 6

Seymour Court

Manor Park

Runcorn

Cheshire

WA7 1SY

REGISTERED NUMBER:

09660114 (England and Wales)

ACCOUNTANTS:

ma2 Limited

Chartered Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

4

289,909

308,478

CURRENT ASSETS

Stocks

5

268,488

514,717

Debtors

6

549,462

258,211

Cash at bank

42,403

53,329

860,353

826,257

CREDITORS

Amounts falling due within one year

7

626,029

572,496

NET CURRENT ASSETS

234,324

253,761

TOTAL ASSETS LESS CURRENT LIABILITIES

524,233

562,239

CREDITORS

Amounts falling due after more than one year

8

(268,219

)

(305,698

)

PROVISIONS FOR LIABILITIES

(72,477

)

(77,120

)

NET ASSETS

183,537

179,421

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

183,437

179,321

SHAREHOLDERS' FUNDS

183,537

179,421

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:

S N Welsh - Director

1.	STATUTORY INFORMATION

Isomi Projects 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

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 41 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 October 2024

3,537

704,302

122,524

830,363

Additions

-

60,805

14,052

74,857

At 30 September 2025

3,537

765,107

136,576

905,220

DEPRECIATION

At 1 October 2024

3,537

430,122

88,226

521,885

Charge for year

-

76,534

16,892

93,426

At 30 September 2025

3,537

506,656

105,118

615,311

NET BOOK VALUE

At 30 September 2025

-

258,451

31,458

289,909

At 30 September 2024

-

274,180

34,298

308,478

5.

STOCKS

30.9.25

30.9.24

£

£

Stocks

268,488

514,717

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade and other debtors

232,679

171,023

Amounts owed by associates

170,895

62,956

Prepayments

145,888

24,232

549,462

258,211

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

286,944

349,740

Tax

77,900

70,322

Social security and other taxes

131,270

26,285

Pensions payable

2,665

1,770

VAT

106,719

104,724

Directors' current accounts

2

696

Other creditors and accrued

expenses

20,529

18,959

626,029

572,496

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans - 2-5 years

113,464

117,202

Hire purchase contracts

154,755

188,496

268,219

305,698