REGISTERED NUMBER: 07586054 (England and Wales)

GROUP STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

INTERNATIONAL DESIGN (SERVICES) LIMITED

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

5

Consolidated Statement of Comprehensive Income

8

Consolidated Balance Sheet

9

Company Balance Sheet

10

Consolidated Statement of Changes in Equity

11

Company Statement of Changes in Equity

12

Consolidated Cash Flow Statement

13

Notes to the Consolidated Cash Flow Statement

14

Notes to the Consolidated Financial Statements

16

DIRECTORS:

D A Abel

M L Abel

REGISTERED OFFICE:

EDM House

Rowley Drive

Coventry

CV3 4FG

REGISTERED NUMBER:

07586054 (England and Wales)

AUDITORS:

Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

The directors present their strategic report of the company and the group for the year ended 30 April 2026.

International Design (Services) Ltd is the parent company of a group comprising Futura Design Ltd and Dama Properties Ltd. The Group's activities include automotive design and technical recruitment services, together with commercial and residential property ownership.

Futura Design Ltd is the Group's principal trading company, providing specialist support to automotive OEMs and other customers in the UK and international markets. Its activities encompass concept models, bespoke prototypes and design support, alongside the provision of skilled contract and permanent personnel. Futura continued to deliver customer work to a high standard during the year.

Group Financial Performance

Consolidated turnover decreased to £18.21m (2025: £20.91m), reflecting reduced customer demand and delays to programmes. Profit before taxation increased to £426k (2025: £352k). Organisational restructuring and lower energy costs from solar generation supported operating performance within the principal trading subsidiary.

Net cash generated from operating activities was £1.21m (2025: £1.33m). Increased receivables absorbed cash during the year, partly offset by higher operating creditor balances. Cash generation continued to support investment and debt repayment, while customer payment timing and working capital requirements remained a focus for management.

At 30 April 2026, consolidated net assets were £4.82m (2025: £4.67m), and cash at bank was £1.29m (2025: £1.04m). Net debt, comprising bank loans, overdrafts and hire purchase obligations less cash at bank, reduced to £1.02m (2025: £1.57m).

REVIEW OF BUSINESS

Property and Investments

The parent company continued to hold two commercial properties supporting Futura's operations, while Dama Properties Ltd retained its residential investment property. Property holdings were unchanged during the year, and residential letting continued to generate rental income.

Investment within the trading subsidiary during the year included improvements to its premises and new plant and equipment, including 3D printing capability. Investment in solar generation also supports the Group's environmental objectives and reduces its exposure to purchased electricity costs.

Market Overview

Conditions in the automotive sector remained challenging. Reduced demand and delayed programmes affected the timing and volume of work. The directors consider that uncertainty over US tariffs and international trade policy contributed to more cautious customer decision making. Changes in some overseas customers' sourcing preferences also affected demand.

A long established UK prototype business entered administration during the year. The directors remain alert to financial pressures within the sector and their potential implications for the Group's trading activities.

PRINCIPAL RISKS AND UNCERTAINTIES

The Group's principal trading risks arise from customer demand, the timing of major programmes and pressure on customer budgets. Delays or cancellations can affect utilisation of specialist facilities and the recovery of fixed operating costs. Access to experienced technical staff also remains important to delivery. These risks are managed through project monitoring, resource planning and cost control.

Working capital requirements and customer payment timing require continuing attention. The directors monitor cash requirements alongside operating expenditure and financing commitments, with a managed approach to debt and investment.

Property ownership also exposes the Group to maintenance expenditure and movements in property values, together with rental collection and occupancy risks in respect of residential letting. These exposures are considered alongside the cash requirements of the trading business.

Outlook

Futura has made a strong start to the year ending 30 April 2027, supported by work secured towards the end of the reporting year. Through its trading subsidiary, the Group is strengthening customer relationships within the UK while developing further international opportunities.

The directors are positive about the year ahead. Priorities remain the delivery of high quality work, effective use of the Group's facilities and careful management of costs and cash commitments. The timing of customer programmes remains subject to market conditions.

ON BEHALF OF THE BOARD:

D A Abel - Director

21 October 2026

The directors present their report with the financial statements of the company and the group for the year ended 30 April 2026.

DIVIDENDS

During the year dividends of £187,858 (2025: £193,750) were paid.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2025 to the date of this report.

D A Abel

M L Abel

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Prime, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

D A Abel - Director

21 October 2026

Opinion

We have audited the financial statements of International Design (Services) Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2026 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the group's and of the parent company affairs as at 30 April 2026 and of the group's profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence;

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC and other relevant parties.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Morgan Davies FCA (Senior Statutory Auditor)

for and on behalf of Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

23 October 2026

TURNOVER

3

18,210,904

20,914,006

Cost of sales

15,070,420

17,756,472

GROSS PROFIT

3,140,484

3,157,534

Administrative expenses

2,601,049

2,677,591

539,435

479,943

Other operating income

17,626

12,339

OPERATING PROFIT

5

557,061

492,282

Interest receivable and similar income

7,806

11,072

564,867

503,354

Interest payable and similar expenses

6

138,428

150,910

PROFIT BEFORE TAXATION

426,439

352,444

Tax on profit

7

88,601

273,483

PROFIT FOR THE FINANCIAL YEAR

337,838

78,961

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

337,838

78,961

Profit attributable to:

Owners of the parent

337,838

78,961

Total comprehensive income attributable to:

Owners of the parent

337,838

78,961

FIXED ASSETS

Intangible assets

10

478,691

706,049

Tangible assets

11

4,863,789

5,120,926

Investments

12

-

-

Investment property

13

190,000

190,000

5,532,480

6,016,975

CURRENT ASSETS

Stocks

14

9,480

8,610

Debtors

15

3,909,156

3,044,525

Cash at bank

1,288,979

1,041,205

5,207,615

4,094,340

CREDITORS

Amounts falling due within one year

16

3,418,355

2,745,124

NET CURRENT ASSETS

1,789,260

1,349,216

TOTAL ASSETS LESS CURRENT LIABILITIES

7,321,740

7,366,191

CREDITORS

Amounts falling due after more than one year

17

(1,989,737

)

(2,124,501

)

PROVISIONS FOR LIABILITIES

21

(507,932

)

(567,599

)

NET ASSETS

4,824,071

4,674,091

CAPITAL AND RESERVES

Called up share capital

22

1,200

1,200

Retained earnings

23

4,822,871

4,672,891

SHAREHOLDERS' FUNDS

4,824,071

4,674,091

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

D A Abel - Director

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

-

-

Investments

12

4,104,200

4,104,200

Investment property

13

2,549,773

2,549,773

6,653,973

6,653,973

CURRENT ASSETS

Debtors

15

188,889

343,025

Cash at bank

45,865

42,146

234,754

385,171

CREDITORS

Amounts falling due within one year

16

89,753

62,998

NET CURRENT ASSETS

145,001

322,173

TOTAL ASSETS LESS CURRENT LIABILITIES

6,798,974

6,976,146

CREDITORS

Amounts falling due after more than one year

17

1,450,171

1,510,452

NET ASSETS

5,348,803

5,465,694

CAPITAL AND RESERVES

Called up share capital

22

1,200

1,200

Retained earnings

23

5,347,603

5,464,494

SHAREHOLDERS' FUNDS

5,348,803

5,465,694

Company's profit for the financial year

70,967

1,082,782

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

D A Abel - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 May 2024

1,200

4,787,680

4,788,880

Changes in equity

Dividends

-

(193,750

)

(193,750

)

Total comprehensive income

-

78,961

78,961

Balance at 30 April 2025

1,200

4,672,891

4,674,091

Changes in equity

Dividends

-

(187,858

)

(187,858

)

Total comprehensive income

-

337,838

337,838

Balance at 30 April 2026

1,200

4,822,871

4,824,071

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 May 2024

1,200

4,575,462

4,576,662

Changes in equity

Total comprehensive income

-

1,082,782

1,082,782

Dividends

-

(193,750

)

(193,750

)

Balance at 30 April 2025

1,200

5,464,494

5,465,694

Changes in equity

Total comprehensive income

-

70,967

70,967

Dividends

-

(187,858

)

(187,858

)

Balance at 30 April 2026

1,200

5,347,603

5,348,803

Cash flows from operating activities

Cash generated from operations

1

1,206,398

1,704,493

Interest paid

(107,664

)

(130,852

)

Interest element of hire purchase payments paid

(30,764

)

(20,058

)

Grants received

63,500

-

Tax received/(paid)

74,670

(228,465

)

Net cash from operating activities

1,206,140

1,325,118

Cash flows from investing activities

Purchase of intangible fixed assets

(5,000

)

(8,975

)

Purchase of tangible fixed assets

(215,219

)

(775,788

)

Sale of tangible fixed assets

6,000

-

Interest received

7,806

11,072

Net cash from investing activities

(206,413

)

(773,691

)

Cash flows from financing activities

Loan repayments in year

(245,502

)

(190,040

)

Capital repayments in year

(223,453

)

(120,498

)

Equity dividends paid

(187,858

)

(193,750

)

Net cash from financing activities

(656,813

)

(504,288

)

Increase in cash and cash equivalents

342,914

47,139

Cash and cash equivalents at beginning of year

2

881,295

834,156

Cash and cash equivalents at end of year

2

1,224,209

881,295

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2026

2025

£

£

Profit before taxation

426,439

352,444

Depreciation charges

831,717

726,603

Profit on disposal of fixed assets

(6,000

)

-

Government grants

(17,626

)

(12,339

)

Finance costs

138,428

150,910

Finance income

(7,806

)

(11,072

)

1,365,152

1,206,546

(Increase)/decrease in stocks

(870

)

8,584

(Increase)/decrease in trade and other debtors

(780,311

)

961,761

Increase/(decrease) in trade and other creditors

622,427

(472,398

)

Cash generated from operations

1,206,398

1,704,493

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 April 2026

30.4.26

1.5.25

£

£

Cash and cash equivalents

1,288,979

1,041,205

Bank overdrafts

(64,770

)

(159,910

)

1,224,209

881,295

Year ended 30 April 2025

30.4.25

1.5.24

£

£

Cash and cash equivalents

1,041,205

834,156

Bank overdrafts

(159,910

)

-

881,295

834,156

3.	ANALYSIS OF CHANGES IN NET DEBT

Other

non-cash

At 1.5.25

Cash flow

changes

At 30.4.26

£

£

£

£

Net cash

Cash at bank

and in hand

1,041,205

247,774

-

1,288,979

Bank overdrafts

(159,910

)

95,140

-

(64,770

)

881,295

342,914

-

1,224,209

Debt

Finance leases

(712,108

)

223,453

(157,764

)

(646,419

)

Debts falling due

within 1 year

(134,522

)

245,502

(170,676

)

(59,696

)

Debts falling due

after 1 year

(1,602,058

)

-

63,011

(1,539,047

)

(2,448,688

)

468,955

(265,429

)

(2,245,162

)

Total

(1,567,393

)

811,869

(265,429

)

(1,020,953

)

1.	STATUTORY INFORMATION

International Design (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 General Information page.

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

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Going concern

The group and company continue to be profitable and the directors have a reasonable expectation that the group and company will continue in operational existence for at least 12 months from the date of approval of the financial statements. Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption

The group and 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.

Turnover

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

Accrued income on long term contracts

Accrued income on long term contracts are calculated based on actual costs completed to date at the year end plus a 20% margin to recognise any potential profit.

Goodwill

Goodwill is initially measured at cost. After initial recognition, goodwill is measured at cost less accumulated amortisation.

The investment in goodwill is being amortised over 10 years.

Intangible assets

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

Development costs are amortised evenly over their estimated useful life.

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

-

20% on cost

Plant and machinery

-

15% on reducing balance and at variable rates on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost and 10% on cost

Freehold buildings - 2% on cost

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 Consolidated Statement of Comprehensive Income, 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

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.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.