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REGISTERED NUMBER: NI635499 (Northern Ireland)















INNOVATED ALUMINIUM TECHNOLOGY LIMITED

Unaudited Financial Statements for the Year Ended 31 January 2026





Cooper Parry Advisory Limited
Unit 7 Dyehouse
Linen Green
Dungannon
Co. Tyrone
BT71 7HB








INNOVATED ALUMINIUM TECHNOLOGY LIMITED (REGISTERED NUMBER: NI635499)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2026




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


INNOVATED ALUMINIUM TECHNOLOGY LIMITED

Company Information
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTORS: Mr David William Mcmahon
Mr Leslie McClements
Mrs Carol McKelvey



REGISTERED OFFICE: 4 Longfield Road
Eglington
Co. Londonderry
BT47 3PY



REGISTERED NUMBER: NI635499 (Northern Ireland)



ACCOUNTANTS: Cooper Parry Advisory Limited
Unit 7 Dyehouse
Linen Green
Dungannon
Co. Tyrone
BT71 7HB



BANKERS: Danske Bank
Small Business
PO Box 183
Donegall Square West
Belfast
BT1 6JS
1
INNOVATED ALUMINIUM TECHNOLOGY LIMITED (REGISTERED NUMBER: NI635499)

Statement of Financial Position
31 JANUARY 2026

2026 2025
as restated
Notes £ £
NON-CURRENT ASSETS
Intangible assets 5 11,125 1,125
Property, plant and equipment 6 330,075 328,180
341,200 329,305

CURRENT ASSETS
Inventories 7 676,983 652,645
Receivables: amounts falling due within
one year
8
249,974
173,985
Cash at bank 146,735 157,406
1,073,692 984,036
PAYABLES
Amounts falling due within one year 9 (462,480 ) (441,611 )
NET CURRENT ASSETS 611,212 542,425
TOTAL ASSETS LESS CURRENT
LIABILITIES
952,412
871,730

PAYABLES
Amounts falling due after more than
one year
10
(133,609
)
(175,371
)
NET ASSETS 818,803 696,359

CAPITAL AND RESERVES
Called up share capital 11 66,666 66,666
Retained earnings 12 752,137 629,693
SHAREHOLDERS' FUNDS 818,803 696,359

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 notes form part of these financial statements

2
INNOVATED ALUMINIUM TECHNOLOGY LIMITED (REGISTERED NUMBER: NI635499)

Statement of Financial Position - continued
31 JANUARY 2026


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 Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:




Mr Leslie McClements - Director Mrs Carol McKelvey - Director




Mr David William Mcmahon - Director


The notes form part of these financial statements

3
INNOVATED ALUMINIUM TECHNOLOGY LIMITED (REGISTERED NUMBER: NI635499)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2026

1. STATUTORY INFORMATION

Innovated Aluminium Technology Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 25% reducing balance

Inventories
Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

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 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.

Hire purchase and leasing commitments
Property, plant and equipment held under leasing and Hire Purchase arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

4
INNOVATED ALUMINIUM TECHNOLOGY LIMITED (REGISTERED NUMBER: NI635499)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2026

3. ACCOUNTING POLICIES - continued

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.

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand and deposits held at call with banks.

Share capital
Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new
ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

5. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 February 2025 1,125
Additions 10,000
At 31 January 2026 11,125
NET BOOK VALUE
At 31 January 2026 11,125
At 31 January 2025 1,125

6. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£ £ £ £ £
COST
At 1 February 2025 3,800 393,090 8,760 124,405 530,055
Additions 70,000 - - - 70,000
At 31 January 2026 73,800 393,090 8,760 124,405 600,055
DEPRECIATION
At 1 February 2025 - 138,255 3,790 59,830 201,875
Charge for year - 50,967 994 16,144 68,105
At 31 January 2026 - 189,222 4,784 75,974 269,980
NET BOOK VALUE
At 31 January 2026 73,800 203,868 3,976 48,431 330,075
At 31 January 2025 3,800 254,835 4,970 64,575 328,180

5
INNOVATED ALUMINIUM TECHNOLOGY LIMITED (REGISTERED NUMBER: NI635499)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2026

7. INVENTORIES
2026 2025
as restated
£ £
Inventories 676,983 652,645

8. RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
as restated
£ £
Trade receivables 207,479 143,218
VAT 42,495 30,767
249,974 173,985

9. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
as restated
£ £
Hire purchase contracts 41,759 42,165
Trade payables 378,544 254,156
Taxation and social security 36,890 37,025
Other payables 5,287 108,265
462,480 441,611

10. PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR
2026 2025
as restated
£ £
Hire purchase contracts 133,609 175,371

11. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2026 2025
value: as restated
£ £
66,666 Share capital 1 1 66,666 66,666

12. RESERVES
Retained
earnings
£

At 1 February 2025 629,693
Profit for the year 22,444
Reversal of Prior Dividend 100,000
At 31 January 2026 752,137

6