INSTOR MARKETING SERVICES LIMITED


Director	WILLIAMSON, Stephen


Registered Address	I M S L House
	Benton Park Rd
	Newcastle Upon Tyne
	NE7 7LX


Registered Number	00907291 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		283,145		283,145
			283,145		283,145
Current assets
Debtors	5	3,380		3,505
Cash at bank and on hand		7,108		6,238
		10,488		9,743
Creditors amounts falling due within one year	6	(223,420)		(221,970)
Net current assets (liabilities)			(212,932)		(212,227)
Total assets less current liabilities			70,213		70,918
Creditors amounts falling due after one year	7		(281)		(1,964)
Provisions for liabilities	8		(39,396)		(39,396)
Net assets			30,536		29,558
Capital and reserves
Called up share capital			3,500		3,500
Profit and loss account			27,036		26,058
Shareholders' funds	9		30,536		29,558

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 October 2025, and are signed on its behalf by:

WILLIAMSON, Stephen
Director
Registered Company No. 00907291

INSTOR MARKETING SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Employee benefits
	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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Employee benefits

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 obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in accruals in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	3

	Investment property
	Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

	Finance leases and hire purchase contracts
	Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	3,903	3,903
At 31 March 25	3,903	3,903
Depreciation and impairment
At 01 April 24	3,903	3,903
At 31 March 25	3,903	3,903
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Investment property
	The investment property has not been valued by an independent expert. The director's best estimate of the market value of the investment property at the year end with regard to current market conditions is £283,145.


		£
	Fair value at 01 April 24	283,145
	At 31 March 25	283,145

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	51	182
Other debtors	3,125	3,125
Prepayments and accrued income	204	198
Total	3,380	3,505


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measure at amortised cost determined using the effective cost method.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	264	685
Bank borrowings and overdrafts	1,683	1,683
Taxation and social security	262	142
Other creditors	218,836	217,260
Accrued liabilities and deferred income	2,375	2,200
Total	223,420	221,970


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	281	1,964
Total	281	1,964

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	39,396	39,396
Total	39,396	39,396

9.	Fair value reserve
	Included within the profit and loss account is a non-distributable revaluation reserve. This reserve records the cumulative fair value movements on investment property valued above original cost.


		£
	Fair value reserve at 01 April 24	205,636
	At 31 March 25	205,636

10.	Off-balance sheet arrangements
	At 31 March 2025 the company had total minimum future lease payments receivable due within one year under non-cancellable operating leases of £24,852 (2024: £24,360).

11.	Related party transactions
	During the year, the director had a loan account with the company. At the balance sheet date the company owed the director £201,345 (2024: £199,995). This loan is unsecured, interest free and repayable on demand.