REGISTERED NUMBER: 14329505 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

Impact Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Eaton

M C Thompson

REGISTERED OFFICE:

15 Moorland Crescent

Whitworth

Rochdale

Greater Manchester

OL12 8SU

REGISTERED NUMBER:

14329505 (England and Wales)

ACCOUNTANTS:

Michael Astin Accountancy Services

95 Tarnside Close

Rochdale

Greater Manchester

OL16 2QD

FIXED ASSETS

Tangible assets

4

8,413

9,898

CURRENT ASSETS

Debtors

5

8,657

52,963

Cash at bank

19,046

9,405

27,703

62,368

CREDITORS

Amounts falling due within one year

6

14,040

35,484

NET CURRENT ASSETS

13,663

26,884

TOTAL ASSETS LESS CURRENT LIABILITIES

22,076

36,782

RESERVES

Retained earnings

7

22,076

36,782

22,076

36,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 5 November 2026 and were signed on its behalf by:

D Eaton - Director

M C Thompson - Director

1.	STATUTORY INFORMATION

Impact Construction 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.

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.

Plant and machinery

-

15% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2025

and 30 September 2026

13,700

DEPRECIATION

At 1 October 2025

3,802

Charge for year

1,485

At 30 September 2026

5,287

NET BOOK VALUE

At 30 September 2026

8,413

At 30 September 2025

9,898

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Other debtors

5,236

48,129

VAT

3,421

4,834

8,657

52,963

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Trade creditors

489

3,011

Tax

10,000

28,712

Directors' current accounts

2,026

2,236

Accrued expenses

1,525

1,525

14,040

35,484

7.

RESERVES

Retained

earnings

£

At 1 October 2025

36,782

Profit for the year

20,294

Dividends

(35,000

)

At 30 September 2026

22,076