REGISTERED NUMBER: 08831099 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

IMPACT CONSTRUCTION PROJECTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Masters

REGISTERED OFFICE:

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

REGISTERED NUMBER:

08831099 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

FIXED ASSETS

Tangible assets

4

40,250

52,441

CURRENT ASSETS

Stocks

2,188,299

1,729,612

Debtors

5

144,431

151,302

Cash at bank and in hand

305

431

2,333,035

1,881,345

CREDITORS

Amounts falling due within one year

6

2,327,853

1,826,299

NET CURRENT ASSETS

5,182

55,046

TOTAL ASSETS LESS CURRENT LIABILITIES

45,432

107,487

CREDITORS

Amounts falling due after more than one year

7

-

9,030

NET ASSETS

45,432

98,457

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

45,312

98,337

SHAREHOLDERS' FUNDS

45,432

98,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

C J Masters - Director

1.	STATUTORY INFORMATION

Impact Construction Projects 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.

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" 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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks and work in progress

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Property, including land, held for development or being constructed for sale in the normal course of business, is held as work in progress and is measured at the lower of cost and net realisable value.

Cost comprises the value of land and property acquired and includes attributable direct costs, labour and construction overheads.

Net realisable value is the estimated selling price in the ordinary course of business, based on market prices at the accounting reference date, less estimated costs of completion and sale.

At each reporting date, an assessment is made for impairment. Any excess of the cost of stocks and work in progress over its net realisable value is recognised as an impairment loss in the period.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

41,350

84,202

1,321

126,873

DEPRECIATION

At 1 February 2025

22,848

50,346

1,238

74,432

Charge for year

3,700

8,464

27

12,191

At 31 January 2026

26,548

58,810

1,265

86,623

NET BOOK VALUE

At 31 January 2026

14,802

25,392

56

40,250

At 31 January 2025

18,502

33,856

83

52,441

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

23,500

DEPRECIATION

At 1 February 2025

13,586

Charge for year

2,478

At 31 January 2026

16,064

NET BOOK VALUE

At 31 January 2026

7,436

At 31 January 2025

9,914

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

130,933

130,166

Other debtors

13,498

21,136

144,431

151,302

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

40,766

67,525

Hire purchase contracts

361

4,124

Trade creditors

55,573

83,548

Taxation and social security

3,983

4,342

Other creditors

2,227,170

1,666,760

2,327,853

1,826,299

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

8,666

Hire purchase contracts

-

364

-

9,030