REGISTERED NUMBER: 13732288 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

THE INSTALLATION ASSURANCE AUTHORITY

COMMERCIAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Donohue

C L Kuchta

A T Rees

SECRETARY:

C L Kuchta

REGISTERED OFFICE:

Unit 3 Union Park

Ouzel Industrial Estate

Grovebury Road

Leighton Buzzard

Bedfordshire

LU7 4ER

REGISTERED NUMBER:

13732288 (England and Wales)

AUDITORS:

Ad Valorem Audit Services Limited

Chartered Certified Accountants

& Statutory Auditors

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

289,402

153,543

CURRENT ASSETS

Debtors

6

787,001

579,223

Cash at bank

10,353

117,356

797,354

696,579

CREDITORS

Amounts falling due within one year

7

2,053,595

124,357

NET CURRENT (LIABILITIES)/ASSETS

(1,256,241

)

572,222

TOTAL ASSETS LESS CURRENT LIABILITIES

(966,839

)

725,765

CREDITORS

Amounts falling due after more than one year

8

-

1,184,693

NET LIABILITIES

(966,839

)

(458,928

)

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

(967,839

)

(459,928

)

SHAREHOLDERS' FUNDS

(966,839

)

(458,928

)

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 29 September 2026 and were signed on its behalf by:

C L Kuchta - Director

1.	STATUTORY INFORMATION

The Installation Assurance Authority Commercial Services 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.	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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% 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 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.

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.

GOING CONCERN

At the balance sheet date, the company had net liabilities of £966,839. The company is reliant on the continuing support of its parent company, The Installation Assurance Authority Group. The parent company has issued a letter of continuing support for a period of not less than 12 months from the approval of these financial statements. The financial statements have therefore been prepared on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 27 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2025

148,406

99,887

248,293

Additions

199,686

39,955

239,641

At 30 April 2026

348,092

139,842

487,934

DEPRECIATION

At 1 May 2025

53,309

41,441

94,750

Charge for year

73,696

30,086

103,782

At 30 April 2026

127,005

71,527

198,532

NET BOOK VALUE

At 30 April 2026

221,087

68,315

289,402

At 30 April 2025

95,097

58,446

153,543

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

67,311

71,380

Amounts owed by group undertakings

680,199

475,745

Other debtors

22,516

25,196

VAT

16,975

-

Prepayments and accrued income

-

6,902

787,001

579,223

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,849

10,057

Amounts owed to group undertakings

2,027,616

-

Social security and other taxes

-

29,326

VAT

-

11,685

Other creditors

9,710

10,752

Accruals and deferred income

-

62,537

Accrued expenses

14,420

-

2,053,595

124,357

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

1,184,693

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Darren Kerins FCCA (Senior Statutory Auditor)

for and on behalf of Ad Valorem Audit Services Limited

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.