REGISTERED NUMBER: 06687785 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Indoor Climate Control Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Humble

REGISTERED OFFICE:

17 Apex Village

Annitsford

Cramlington

Northumberland

NE23 7BF

REGISTERED NUMBER:

06687785 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Kepier House

Belmont Business Park

Durham

DH1 1TW

FIXED ASSETS

Tangible assets

4

19,130

14,144

CURRENT ASSETS

Debtors

5

3,210,610

3,432,411

Cash at bank

1,657,027

1,053,254

4,867,637

4,485,665

CREDITORS

Amounts falling due within one year

6

(1,219,514

)

(811,825

)

NET CURRENT ASSETS

3,648,123

3,673,840

TOTAL ASSETS LESS CURRENT LIABILITIES

3,667,253

3,687,984

PROVISIONS FOR LIABILITIES

8

(4,699

)

(3,500

)

NET ASSETS

3,662,554

3,684,484

CAPITAL AND RESERVES

Called up share capital

9

4

4

Share premium

187,498

187,498

Capital redemption reserve

2

2

Retained earnings

3,475,050

3,496,980

SHAREHOLDERS' FUNDS

3,662,554

3,684,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 February 2026 and were signed by:

S Humble - Director

1.	STATUTORY INFORMATION

Indoor Climate Control 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.

There were no material departures from the standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

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

Income recognition

Turnover is recognised at the point at which the risks and rewards of the goods are transferred to the customer and the services are rendered.

Tangible fixed assets

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

Plant and equipment - 33% on cost

Fixtures and fittings - 25% reducing balance

Office equipment - 33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

1,477

17,451

43,355

62,283

Additions

-

600

10,223

10,823

At 30 September 2025

1,477

18,051

53,578

73,106

DEPRECIATION

At 1 October 2024

1,477

7,213

39,449

48,139

Charge for year

-

2,710

3,127

5,837

At 30 September 2025

1,477

9,923

42,576

53,976

NET BOOK VALUE

At 30 September 2025

-

8,128

11,002

19,130

At 30 September 2024

-

10,238

3,906

14,144

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

906,067

917,604

Amounts owed by group undertakings

2,098,498

2,096,394

Other debtors

140,572

393,427

Directors' current accounts

-

17,359

Prepayments and accrued income

65,473

7,627

3,210,610

3,432,411

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

599,929

700,982

Taxation and social security

203,374

93,961

Other creditors

14,511

5,347

Directors' current accounts

100

-

Accruals and deferred income

401,600

11,535

1,219,514

811,825

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

15,000

18,033

Between one and five years

48,750

42,391

63,750

60,424

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,699

3,500

Deferred

tax

£

Balance at 1 October 2024

3,500

Provided during year

1,199

Balance at 30 September 2025

4,699

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary A

£1

2

2

2

Ordinary B

£1

2

2

4

4

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

S Humble

Balance outstanding at start of year

17,359

222,372

Amounts advanced

8,329

17,359

Amounts repaid

(25,788

)

(222,372

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(100

)

17,359

11.	RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2025

2024

£

£

Amounts due from directors

-

17,359

Amounts due to directors

100

-

Amounts due from related undertakings

2,098,498

2,096,394

No interest has been charged.

During the year a loan of £0 (2024: £17,204) was advanced to Jude Humble.

Jude Humble is the wife of director Steve Humble.

12.	ULTIMATE CONTROLLING PARTY

The company's immediate parent is Indoor Climate Control Holdings Limited, incorporated in England & Wales.

The ultimate parent is Indoor Climate Control Group Limited, incorporated in England & Wales. In the opinion of the directors there is no ultimate controlling party.