REGISTERED NUMBER: 05811286 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

IM MECHANICAL & ELECTRICAL SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C L Creamer

Mr M S Kay

Mr M J Kelly

SECRETARY:

Mr M J Kelly

REGISTERED OFFICE:

Mermaid House

Puddle Dock

London

EC4V 3DB

REGISTERED NUMBER:

05811286 (England and Wales)

FIXED ASSETS

Intangible assets

4

33,382

63,382

Property, plant and equipment

5

-

-

33,382

63,382

CURRENT ASSETS

Debtors

6

2,673,405

2,750,384

Cash at bank

833,531

462,282

3,506,936

3,212,666

CREDITORS

Amounts falling due within one year

7

3,189,446

2,822,480

NET CURRENT ASSETS

317,490

390,186

TOTAL ASSETS LESS CURRENT LIABILITIES

350,872

453,568

CREDITORS

Amounts falling due after more than one year

8

-

54,167

NET ASSETS

350,872

399,401

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

350,772

399,301

350,872

399,401

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 12 October 2026 and were signed on its behalf by:

Mr M S Kay - Director

1.	STATUTORY INFORMATION

Im Mechanical & Electrical Services 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.

Revenue

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:

Rendering of services

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;

- 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 asset are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful like of 10 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 - 20% straight line

Motor vehicles - 25% straight line

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.

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 16 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

153,382

AMORTISATION

At 1 May 2025

90,000

Charge for year

30,000

At 30 April 2026

120,000

NET BOOK VALUE

At 30 April 2026

33,382

At 30 April 2025

63,382

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 May 2025

15,423

Disposals

(4,400

)

At 30 April 2026

11,023

DEPRECIATION

At 1 May 2025

15,423

Eliminated on disposal

(4,400

)

At 30 April 2026

11,023

NET BOOK VALUE

At 30 April 2026

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,039,055

695,314

Other debtors

1,634,350

2,055,070

2,673,405

2,750,384

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,167

-

Trade creditors

1,604,254

2,344,378

Taxation and social security

350,230

199,254

Other creditors

1,230,795

278,848

3,189,446

2,822,480

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

54,167