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IDCC SERVICES LIMITED

Registered Number
05543236
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

IDCC SERVICES LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Craig Insley
| Lynn Insley

Company Secretary | Lynn Insley

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 05543236 (England and Wales)

IDCC SERVICES LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 80,143 |  |  |  | 97,672
|  |  |  | 80,143 |  |  |  | 97,672
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 910,105 |  |  |  | 545,955 |  |
Cash at bank and on hand |  | 362,617 |  |  |  | 627,458 |  |
|  | 1,272,722 |  |  |  | 1,173,413 |  |
Creditors amounts falling due within one year | 5 | (871,108) |  |  |  | (787,391) |  |
Net current assets (liabilities) |  |  |  | 401,614 |  |  |  | 386,022
Total assets less current liabilities |  |  |  | 481,757 |  |  |  | 483,694
Provisions for liabilities | 6 |  |  | (19,911) |  |  |  | (24,266)
Net assets |  |  |  | 461,846 |  |  |  | 459,428
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100,120 |  |  |  | 100,120
Profit and loss account |  |  |  | 361,726 |  |  |  | 359,308
Shareholders' funds |  |  |  | 461,846 |  |  |  | 459,428

- 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 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 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 Board of Directors on 13 April 2026, and are signed on its behalf by:
Craig Insley Director Registered Company No. 05543236

IDCC SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

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

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | - |  | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 13 |  | 18

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 129,751 |  | 94,774 |  | 20,894 |  | 245,419
| Additions | - |  | - |  | 1,985 |  | 1,985
| At 31 December 25 | 129,751 |  | 94,774 |  | 22,879 |  | 247,404
| Depreciation and impairment
| At 01 January 25 | 50,683 |  | 82,240 |  | 14,824 |  | 147,747
| Charge for year | 13,178 |  | 3,133 |  | 3,203 |  | 19,514
| At 31 December 25 | 63,861 |  | 85,373 |  | 18,027 |  | 167,261
| Net book value
| At 31 December 25 | 65,890 |  | 9,401 |  | 4,852 |  | 80,143
| At 31 December 24 | 79,068 |  | 12,534 |  | 6,070 |  | 97,672

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 346,442 |  | 149,576
| Amounts owed by group undertakings | - |  | 67,775
| Other debtors | 20,762 |  | -
| Prepayments and accrued income | 542,901 |  | 328,604
| Total | 910,105 |  | 545,955

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 420,101 |  | 451,213
| Amounts owed to related parties | 300,633 |  | -
| Taxation and social security | 51,874 |  | 86,205
| Other creditors | 78,092 |  | 237,973
| Accrued liabilities and deferred income | 20,408 |  | 12,000
| Total | 871,108 |  | 787,391

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 19,911 |  | 24,266
| Total | 19,911 |  | 24,266

7. | Related party transactions
--- | ---
| As at the balance sheet date, included in other creditors is £76,079 (2024: £226,079), due and payable to the director. The amount is interest free and repayable on demand. At the balance sheet date, the company owed £300,633 (2024 was owed: £67,775) to IDCC Properties Ltd, a related party by virtue of the fact that they are under common control.