ICS (Hygiene) Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 05707335

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,756		3,173

			3,756		3,173
CURRENT ASSETS
Debtors	5	15,867		24,794
Cash at bank and in hand		276,469		248,153

		292,336		272,947
Creditors: Amounts Falling Due Within One Year	6	(32,802 )		(35,768 )

NET CURRENT ASSETS (LIABILITIES)			259,534		237,179

TOTAL ASSETS LESS CURRENT LIABILITIES			263,290		240,352

NET ASSETS			263,290		240,352

CAPITAL AND RESERVES
Called up share capital	7		2		2
Income Statement			263,288		240,350

SHAREHOLDERS' FUNDS			263,290		240,352

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Paul Newman

Director

12/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ICS (Hygiene) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05707335 . The registered office is C/O Anumerate Office 2.05 , Clockwise, Old Town Hall, 30 Tweedy Road, Bromley, BR1 3FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in

order to write off the assets over their estimated useful lives:

Plant & Machinery	25% per annum on the reducing balance method
Motor Vehicles	25% per annum on the reducing balance method
Fixtures & Fittings	20% per annum on the reducing balance method
Computer Equipment	25% per annum on the reducing balance method

2.4. Taxation

Taxation expense for the year represents current tax recognised in the reporting period and is recognised in the statement of comprehensive income. Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the year end. Current taxation assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	-	15,020	14,929	-	29,949
Additions	700	-	-	748	1,448

As at 31 March 2025	700	15,020	14,929	748	31,397

Depreciation
As at 1 April 2024	-	13,014	13,762	-	26,776
Provided during the period	44	501	233	87	865

As at 31 March 2025	44	13,515	13,995	87	27,641

Net Book Value
As at 31 March 2025	656	1,505	934	661	3,756

As at 1 April 2024	-	2,006	1,167	-	3,173

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ICS (Hygiene) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,867	24,794

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.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	213	385
Other creditors	5,885	15,153
Taxation and social security	26,704	20,230

	32,802	35,768

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from

suppliers.

Accounts payable 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.

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	40,820	37,700

Dividends distributed to the company's shareholder is recognised in the financial statements in the reporting period in which the dividends are declared.

9. Related Party Transactions

Other creditors include amounts due to the director, Paul Newman, of £5,774 (2024: £10,663). Dividends of £40,820 (2024:

£37,700) were paid to the director of the company.

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