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Registered number: 06666320









ILC UK SERVICES LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ILC UK SERVICES LTD
REGISTERED NUMBER: 06666320

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
-

  
-
-

Current assets
  

Debtors
 5 
31,099
37,457

Cash at bank and in hand
  
213,908
255,094

Creditors
  
245,007
292,551

Amounts falling due within one year
 6 
(72,056)
(88,669)

  

Net assets
  
172,951
203,882


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
172,950
203,881

  
172,951
203,882


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2025.




P Green
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
ILC UK SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably; and
- it is probable that the Company will receive the consideration due under the contract.

 
1.3

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
1.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

  
1.5

Financial instruments

The company only enters into basic financial instruments transaactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

 
1.6

Creditors

Short-term creditors are measured at the transaction price.

 
1.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Page 2

 
ILC UK SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

 
1.8

Tangible fixed assets

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Equipment
-
25%

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


2.


Employees

No directors' remuneration was paid during the year.





The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


3.


Operating profit

2025
2024
£
£
The operating profit is stated after charging:
Auditors' remuneration - the audit of the company's annual accounts

3,000

3,000
 

Page 3

 
ILC UK SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2024
3,350



At 31 March 2025

3,350



Depreciation


At 1 April 2024
3,350



At 31 March 2025

3,350



Net book value



At 31 March 2025
-



At 31 March 2024
-

There were no additions or disposals during the year.


5.


Debtors

2025
2024
£
£


Trade debtors
42,000
27,010

Other debtors
(10,901)
10,447

31,099
37,457


Other debtors include a provision for doubtful debt (£17,500).

Page 4

 
ILC UK SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,084
3,364

VAT
16,552
13,842

Corporation tax
-
11

Deferred income
49,500
67,500

Sundry creditors and accruals
3,920
3,952

72,056
88,669



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) ordinary share of £1.00
1
1



8.


Corporation tax

All profits were gift aided to the parent charity and the provision for corporation tax was reversed in line with HMRC assessment. A written resolution / deed of cevenant was put in place during 2024-25 to enable future proposed gift aid payments to be accrued in the financial statements at year end.

2025
2024
£
£
Profit/(Loss) for the year

-

60
 
Profit subject to corporation tax
-

60
 


9.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
-
20,157

-
20,157

Page 5

 
ILC UK SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.


Controlling party

ILC UK Services Ltd is a private company limited by shares and incorporated in England. Its registered office and principal place of business is The Foundry, 17 Oval Way, London SE11 5RR.


11.


General note

ILC UK Services Ltd is a private company limited by shares and incorporated in England. Its registered office and principal place of business is The Foundry, 17 Oval Way, London, SE11 5RR.


12.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 5 November 2025 by Andrew Thomas (senior statutory auditor) on behalf of Nyman Libson Paul LLP.

 
Page 6