REGISTERED NUMBER: 02892924 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

INTEGRATED OFFICE SYSTEMS LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

482,488

498,445

CURRENT ASSETS

Stocks

71,011

82,650

Debtors

2,171,777

1,878,623

Cash at bank and in hand

75,578

229,745

2,318,366

2,191,018

CREDITORS

Amounts falling due within one year

523,492

536,598

NET CURRENT ASSETS

1,794,874

1,654,420

TOTAL ASSETS LESS CURRENT LIABILITIES

2,277,362

2,152,865

CREDITORS

Amounts falling due after more than one year

5

(325,781

)

(416,725

)

PROVISIONS FOR LIABILITIES

(5,323

)

(7,051

)

NET ASSETS

1,946,258

1,729,089

CAPITAL AND RESERVES

Called up share capital

12,202

12,202

Capital redemption reserve

2,798

2,798

Retained earnings

1,931,258

1,714,089

SHAREHOLDERS' FUNDS

1,946,258

1,729,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 October 2026 and were signed by:

Mr. P. S. MacDonald - Director

1.	STATUTORY INFORMATION

Integrated Office Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02892924

Registered office:

89 Willows Court

Teesside Industrial Estate

Stockton-on-Tees

TS17 9PP

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

Fixtures and fittings

-

Over 3 to 10 years

Motor vehicles

-

25% on reducing balance

The directors consider that the long term leasehold property is maintained in such a state of repair that its residual value is at least equal to its net book value. As a result, the corresponding depreciation would not be material and is therefore not charged in the profit and loss account. The directors perform annual impairment reviews to ensure that the carrying value is not higher than the recoverable amount.

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 Statement of Income and Retained Earnings, 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 company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable for the year are charged in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

560,016

Additions

1,039

Disposals

(5,000

)

At 28 February 2026

556,055

DEPRECIATION

At 1 March 2025

61,571

Charge for year

16,739

Eliminated on disposal

(4,743

)

At 28 February 2026

73,567

NET BOOK VALUE

At 28 February 2026

482,488

At 28 February 2025

498,445

There are fixed and floating charges over the freehold property.

Hire Purchase and Finance Lease Agreements

Included within the net book value of £482,488 is £26,735 (2025: £35,646) relating to assets held under hire purchase and finance lease agreements. The depreciation charged in the year in respect of assets held under hire purchase and finance lease agreements amounted to £8,912 (2025: £11,883).

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable by instalments

Bank loans

219,120

257,232

6.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

393,786

467,423

Hire purchase contracts

18,905

27,203

412,691

494,626

7.	RELATED PARTY DISCLOSURES

At 28 February 2026 £1,776,250 (2025: £1,583,395) was owed by companies owning a participating interest in Integrated Office Systems Limited.