REGISTERED NUMBER: 14309654 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

IC Nuclear Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Golding

REGISTERED OFFICE:

67 Lilliesfield Avenue

Barnwood

Gloucester

GL3 3AH

REGISTERED NUMBER:

14309654 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

48

96

CURRENT ASSETS

Stocks

13,000

-

Debtors

5

13,076

1,019

Cash at bank

793

41,647

26,869

42,666

CREDITORS

Amounts falling due within one year

6

25,160

21,831

NET CURRENT ASSETS

1,709

20,835

TOTAL ASSETS LESS CURRENT LIABILITIES

1,757

20,931

CREDITORS

Amounts falling due after more than one year

7

1,690

1,690

NET ASSETS

67

19,241

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

66

19,240

SHAREHOLDERS' FUNDS

67

19,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

D Golding - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 September 2024

and 31 August 2025

191

Depreciation

At 1 September 2024

95

Charge for year

48

At 31 August 2025

143

Net book value

At 31 August 2025

48

At 31 August 2024

96

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

11,050

-

Other debtors

2,026

1,019

13,076

1,019

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

1,118

834

Taxation and social security

(169

)

20,195

Other creditors

24,211

802

25,160

21,831

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Other creditors

1,690

1,690

8.	RELATED PARTY DISCLOSURES

Mr D Golding

Director

At 31 August 2025, the company owed the director £23,347 (2024 - £2). The balance owed, included within other creditors, is made up of business expenses not yet reimbursed and declared dividends directly credited to the director's loan account. The unsecured loan balance is repayable to the director on demand.

F231 Consulting Ltd

During the year the company entered into transactions totalling £Nil (2024 - £1,690) with the above company, registered in England and Wales and related through virtue of common shareholders and directorships. At 31 August 2025, the company owed the related party £1,690 (2024 - £1,690). All transactions were at arms length.