REGISTERED NUMBER: 09955697 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

ID Consulting Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

I Dougall

Ms E C Lowe

REGISTERED OFFICE:

Wayside Park Corner

Freshford

Bath

BA2 7UP

REGISTERED NUMBER:

09955697 (England and Wales)

ACCOUNTANTS:

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

FIXED ASSETS

Intangible assets

3

-

7,000

Tangible assets

4

1,744

2,325

Investments

5

25,050

60,336

26,794

69,661

CURRENT ASSETS

Stocks

31,819

24,158

Debtors

6

485,278

420,746

Cash at bank

353,396

458,244

870,493

903,148

CREDITORS

Amounts falling due within one year

7

(111,619

)

(118,056

)

NET CURRENT ASSETS

758,874

785,092

TOTAL ASSETS LESS CURRENT LIABILITIES

785,668

854,753

CREDITORS

Amounts falling due after more than one year

8

(3,333

)

(10,000

)

NET ASSETS

782,335

844,753

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

-

12,972

Retained earnings

782,235

831,681

782,335

844,753

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30th October 2026 and were signed on its behalf by:

I Dougall - Director

1.	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 as modified by the revaluation of certain assets.

INTANGIBLE ASSETS

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

Computer software is being amortised evenly over its estimated useful life of nil years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

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 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

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

2.	EMPLOYEES AND DIRECTORS

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

3.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st February 2025

7,000

Disposals

(7,000

)

At 31st January 2026

-

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

7,000

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st February 2025

and 31st January 2026

3,717

1,317

5,034

DEPRECIATION

At 1st February 2025

2,380

329

2,709

Charge for year

334

247

581

At 31st January 2026

2,714

576

3,290

NET BOOK VALUE

At 31st January 2026

1,003

741

1,744

At 31st January 2025

1,337

988

2,325

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1st February 2025

and 31st January 2026

50

60,286

60,336

PROVISIONS

Impairments

-

35,286

35,286

At 31st January 2026

-

35,286

35,286

NET BOOK VALUE

At 31st January 2026

50

25,000

25,050

At 31st January 2025

50

60,286

60,336

Cost or valuation at 31st January 2026 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

5,286

5,286

Cost

50

55,000

55,050

50

60,286

60,336

Listed investments are measured at their fair value at the end of the year.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

484,919

419,473

VAT

359

1,273

485,278

420,746

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

3,333

Tax

(39

)

(39

)

Directors' current accounts

110,858

113,962

Accrued expenses

800

800

111,619

118,056

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

3,333

10,000

9.

RESERVES

Revaluation

reserve

£

At 1st February 2025

12,972

Revaluation

(12,972

)

At 31st January 2026

-

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

Date: .............................................