ACCOUNTS - Final Accounts preparation

Registered number: 11636879

IIS SOUTH EAST LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026


IIS SOUTH EAST LIMITED REGISTERED NUMBER:11636879

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
		£		£

FIXED ASSETS
Tangible assets		6,320		7,971
		6,320		7,971
CURRENT ASSETS
Debtors: amounts falling due within one year	71,098		71,670
Cash at bank and in hand	44,593		55,335
	115,691		127,005
Creditors: amounts falling due within one year	(43,351)		(46,366)
NET CURRENT ASSETS		72,340		80,639
TOTAL ASSETS LESS CURRENT LIABILITIES		78,660		88,610

NET ASSETS		£78,660		£88,610

CAPITAL AND RESERVES
Called up share capital	1,000	1,000
Profit and loss account	77,660	87,610
	£78,660	£88,610

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 September 2026.

................................................

P M Plews

Director

The notes on pages 3 to 6 form part of these financial statements.

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IIS SOUTH EAST LIMITED REGISTERED NUMBER:11636879

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

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IIS SOUTH EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

IIS South East Limited is a private company limited by shares incorporated in England and Wales. The company registration number is 11636879. The registered office address of the company is 145 New Dover Road, Chapel-Le-Ferne, Folkestone, CT18 7JR.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

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;

∙it is probable that the Company will receive the consideration due under the contract;

∙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.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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IIS SOUTH EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	15%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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IIS SOUTH EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Tangible fixed assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 February 2025	8,744	17,649	26,393
At 31 January 2026	8,744	17,649	26,393
Depreciation
At 1 February 2025	1,919	16,503	18,422
Charge for the year on owned assets	1,311	340	1,651
At 31 January 2026	3,230	16,843	20,073
Net book value
At 31 January 2026	£5,514	£806	£6,320
At 31 January 2025	£6,825	£1,146	£7,971

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	38,060	35,858
Other debtors	-	4,800
Prepayments and accrued income	33,038	31,012
	£71,098	£71,670

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IIS SOUTH EAST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	44,593	55,335
	£44,593	£55,335

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Corporation tax	30,294	33,648
Other taxation and social security	6,217	5,420
Other creditors	894	1,599
Accruals and deferred income	5,946	5,699
	£43,351	£46,366

7.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £16,034 (2025: £15,650).

8.	Controlling party / Ultimate parent undertaking and controlling party

At the balance sheet date, the immediate parent undertaking is IIS Holdings Limited, a company iincorporated in England and Wales.

P M Plews & Mrs S E Plews is the controlling party of the company.

The ultimate parent undertaking is IIS Holding Limited, a company incorporated in England and Wales.

IIS Holdings Limited is also the most senior parent entity producing publicly available financial statements.

IIS Holdings Limited is the ultimate controlling party of the company. The controlling party of the parent undertaking is P M Plews & Mrs S E Plews.

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