REGISTERED NUMBER: 08506862 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

INGREDIENT BATCHING SYSTEMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Drake

G S Matthews

T D Stewardson

REGISTERED OFFICE:

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

REGISTERED NUMBER:

08506862 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Tangible assets

5

48,754

68,019

CURRENT ASSETS

Stocks

6

197,478

196,225

Debtors

7

136,526

188,768

Cash at bank

79,615

2,260

413,619

387,253

CREDITORS

Amounts falling due within one year

8

(277,056

)

(344,275

)

NET CURRENT ASSETS

136,563

42,978

TOTAL ASSETS LESS CURRENT LIABILITIES

185,317

110,997

CREDITORS

Amounts falling due after more than one year

9

(38,872

)

(77,206

)

NET ASSETS

146,445

33,791

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

146,345

33,691

SHAREHOLDERS' FUNDS

146,445

33,791

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 7 October 2026 and were signed on its behalf by:

T D Stewardson - Director

1.	STATUTORY INFORMATION

Ingredient Batching Systems 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits 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.

Business bounce back loan scheme

The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available is £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% per annum.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 May 2025

and 30 April 2026

17,711

8,387

1,200

Depreciation

At 1 May 2025

3,773

6,341

275

Charge for year

1,771

1,727

231

At 30 April 2026

5,544

8,068

506

Net book value

At 30 April 2026

12,167

319

694

At 30 April 2025

13,938

2,046

925

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 May 2025

and 30 April 2026

61,250

17,257

105,805

Depreciation

At 1 May 2025

17,782

9,615

37,786

Charge for year

10,867

4,669

19,265

At 30 April 2026

28,649

14,284

57,051

Net book value

At 30 April 2026

32,601

2,973

48,754

At 30 April 2025

43,468

7,642

68,019

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 May 2025

and 30 April 2026

42,250

Depreciation

At 1 May 2025

8,802

Charge for year

8,362

At 30 April 2026

17,164

Net book value

At 30 April 2026

25,086

At 30 April 2025

33,448

6.

STOCKS

2026

2025

£

£

Stocks

67,000

62,169

Work-in-progress

130,478

134,056

197,478

196,225

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

104,339

53,334

Other debtors

10,160

10,040

Prepayments and accrued income

22,027

125,394

136,526

188,768

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

43,755

118,352

Hire purchase contracts (see note 10)

5,231

5,231

Trade creditors

112,319

175,534

Social security and other taxes

12,389

12,905

VAT

74,266

26,310

Credit cards

3,134

1,396

Pension

1,324

1,634

Directors' loan accounts

22,062

698

Accruals and deferred income

2,576

2,215

277,056

344,275

Interest on the bank loan is being charged at 2.5% per annum. The bank loan is unsecured, being guaranteed in full by the government under the Business Bounce Back Loan facility. The interest on the other loan is charged at 9.40% per year. The other bank loan is secured by way of a debenture deed incorporating a fixed and floating charge in favour of the lender over the assets and undertakings of the company.

Obligations held under hire purchase contracts are secured on the assets concerned.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

18,694

51,796

Hire purchase contracts (see note 10)

20,178

25,410

38,872

77,206

Interest on the bank loan is being charged at 2.5% per annum. The bank loan is unsecured, being guaranteed in full by the government under the Business Bounce Back Loan facility. The interest on the other loan is charged at 9.40% per year. The other bank loan is secured by way of a debenture deed incorporating a fixed and floating charge in favour of the lender over the assets and undertakings of the company.

Obligations held under hire purchase contracts are secured on the assets concerned.

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

5,231

5,231

Between one and five years

20,178

25,410

25,409

30,641

Non-cancellable

operating leases

2026

2025

£

£

Within one year

3,750

26,151

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.	RELATED PARTY DISCLOSURES