Internal Control Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Internal Control Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Internal Control Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Internal Control Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Internal Control Limited and state those matters that we have agreed to state to the directors of Internal Control Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Internal Control Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Internal Control Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Internal Control Limited . You consider that Internal Control Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Internal Control Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14 December 2025

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

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Internal Control Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 09096822

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		176		403

			176		403
CURRENT ASSETS
Debtors	6	4,258		5,898
Cash at bank and in hand		81,450		78,076

		85,708		83,974
Creditors: Amounts Falling Due Within One Year	7	(50,627 )		(31,645 )

NET CURRENT ASSETS (LIABILITIES)			35,081		52,329

TOTAL ASSETS LESS CURRENT LIABILITIES			35,257		52,732

PROVISIONS FOR LIABILITIES
Deferred Taxation			(33 )		(77 )

NET ASSETS			35,224		52,655

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			35,222		52,653

SHAREHOLDERS' FUNDS			35,224		52,655

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Internal Control Limited

Balance Sheet (continued)

As At 31 March 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 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 Profit and Loss Account.

The financial statements were approved by the board of directors on 14 December 2025 and were signed on its behalf by:

Mrs C Docherty Director	Mr G N Docherty Director
14 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Internal Control Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Internal Control Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09096822 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.

The presentation currency of the financial statements is the Pound Sterling (£).

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are services rendered in the creation of a website. It was amortised to profit and loss account over its estimated economic life of three years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Internal Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	840

As at 31 March 2025	840

Amortisation
As at 1 April 2024	840

As at 31 March 2025	840

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	2,777
Disposals	(126 )

As at 31 March 2025	2,651

Depreciation
As at 1 April 2024	2,374
Provided during the period	101

As at 31 March 2025	2,475

Net Book Value
As at 31 March 2025	176

As at 1 April 2024	403

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,258	5,898

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	464	843
Other creditors	45,999	24,898
Taxation and social security	4,164	5,904

	50,627	31,645

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Internal Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	77	77
Deferred taxation	(44 )	(44 )

Balance at 31 March 2025	33	33

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary A shares of £ 1 each	1	1
1 Ordinary B shares of £ 1 each	1	1

	2	2

10. Related Party Transactions

During the year, total dividends of £35,000 (2024: £16,000) were paid to the directors.

The directors of the company have loaned the company money which is unsecured, interest-free, and repayable on demand. At the end of the year the outstanding amounts totalled £43,320 (2024: £22,240).

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