REGISTERED NUMBER: 01049597 (England and Wales)

Instrumentation and Control Services

(Hereford) Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N R Birch

P J Yemm

SECRETARY:

Mrs K E Prosser

REGISTERED OFFICE:

Unit 3

The Old Forge Industrial Estate

Peterchurch

Herefordshire

HR2 0SD

REGISTERED NUMBER:

01049597 (England and Wales)

ACCOUNTANTS:

Streets Dyke Ruscoe Ltd

110 Corve Street

Ludlow

SHROPSHIRE

SY8 1DJ

FIXED ASSETS

Tangible assets

4

75,752

68,077

CURRENT ASSETS

Stocks

5

32,146

27,678

Debtors

6

132,932

100,935

Cash at bank and in hand

313,704

317,786

478,782

446,399

CREDITORS

Amounts falling due within one year

7

71,407

71,659

NET CURRENT ASSETS

407,375

374,740

TOTAL ASSETS LESS CURRENT LIABILITIES

483,127

442,817

PROVISIONS FOR LIABILITIES

18,938

17,855

NET ASSETS

464,189

424,962

CAPITAL AND RESERVES

Called up share capital

80

80

Capital redemption reserve

20

20

Retained earnings

464,089

424,862

SHAREHOLDERS' FUNDS

464,189

424,962

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 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 20 May 2026 and were signed on its behalf by:

N R Birch - Director

1.	STATUTORY INFORMATION

Instrumentation and Control Services (Hereford) Limited 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.

Short leasehold

-

10% on cost

Plant and machinery

-

15% on cost

Office equipment

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

30% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Office

leasehold

machinery

equipment

£

£

£

COST

At 1 January 2025

21,087

213,162

7,380

Additions

-

5,026

-

Disposals

(885

)

(2,073

)

-

At 31 December 2025

20,202

216,115

7,380

DEPRECIATION

At 1 January 2025

18,780

172,366

2,287

Charge for year

790

8,871

928

Eliminated on disposal

(885

)

(2,073

)

-

At 31 December 2025

18,685

179,164

3,215

NET BOOK VALUE

At 31 December 2025

1,517

36,951

4,165

At 31 December 2024

2,307

40,796

5,093

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

32,067

5,472

279,168

Additions

22,494

-

27,520

Disposals

-

-

(2,958

)

At 31 December 2025

54,561

5,472

303,730

DEPRECIATION

At 1 January 2025

14,569

3,089

211,091

Charge for year

8,271

985

19,845

Eliminated on disposal

-

-

(2,958

)

At 31 December 2025

22,840

4,074

227,978

NET BOOK VALUE

At 31 December 2025

31,721

1,398

75,752

At 31 December 2024

17,498

2,383

68,077

5.

STOCKS

2025

2024

£

£

Stock

29,321

23,976

Work-in-progress

2,825

3,702

32,146

27,678

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

122,423

90,713

Prepayments

10,509

10,222

132,932

100,935

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,494

12,199

Tax

19,222

23,240

Social security and other taxes

7,696

8,983

VAT

25,191

18,558

Other creditors

-

803

Directors' current accounts

1,268

728

Accrued expenses

6,536

7,148

71,407

71,659

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

N R Birch

Balance outstanding at start of year

-

512

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan to the company is repayable on demand and no interest is being charged by the director.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is N R Birch.