Invest Property Maintenance Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Invest Property Maintenance Ltd

(Registration number: 07509313)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	7,063	8,559
Current assets
Debtors	6	118,712	126,209
Cash at bank and in hand		13,692	20,388
		132,404	146,597
Creditors: Amounts falling due within one year	7	(133,216)	(141,253)
Net current (liabilities)/assets		(812)	5,344
Total assets less current liabilities		6,251	13,903
Creditors: Amounts falling due after more than one year	7	-	(2,302)
Provisions for liabilities		(1,342)	(1,626)
Net assets		4,909	9,975
Capital and reserves
Called up share capital		100	100
Retained earnings		4,809	9,875
Shareholders' funds		4,909	9,975

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 30 October 2026
 

Invest Property Maintenance Ltd

(Registration number: 07509313)
Statement of Financial Position as at 31 January 2026

......................................... Mr AS Jacobs Director

Invest Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Arrow Mill
Queensway
Rochdale
Lancashire
OL11 2YW

These financial statements were authorised for issue by the director on 30 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Invest Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Fixtures and Fittings	15% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Invest Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Invest Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4

Taxation

Tax charged/(credited) in the income statement

	2026 £	2025 £
Current taxation
UK corporation tax	(904)	4,676
Deferred taxation
Arising from origination and reversal of timing differences	(284)	-
Arising from changes in tax rates and laws	-	(350)
Total deferred taxation	(284)	(350)
Tax (receipt)/expense in the income statement	(1,188)	4,326

Invest Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	18,545	4,767	11,911	35,223
At 31 January 2026	18,545	4,767	11,911	35,223
Depreciation
At 1 February 2025	12,106	4,767	9,791	26,664
Charge for the year	966	-	530	1,496
At 31 January 2026	13,072	4,767	10,321	28,160
Carrying amount
At 31 January 2026	5,473	-	1,590	7,063
At 31 January 2025	6,439	-	2,120	8,559

6

Debtors

Current	2026 £	2025 £
Trade debtors	72,338	42,323
Other debtors	46,374	83,886
	118,712	126,209

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	2,301	5,427
Trade creditors		6,647	5,174
Taxation and social security		13,272	6,277
Accruals and deferred income		913	869
Other creditors		110,083	123,506
		133,216	141,253

Creditors: amounts falling due after more than one year

Invest Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	-	2,302

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	1,626	1,626
Increase (decrease) in existing provisions	(284)	(284)
At 31 January 2026	1,342	1,342

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	2,302

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	2,301	5,427