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Registered Number: SC137997
Scotland
I C SYSTEMS (SCOTLAND) LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

I C Systems (Scotland) Limited Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

I C Systems (Scotland) Limited Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Glen Drummond FA LLP 31 March 2026 .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 19 May 2026 1

I C Systems (Scotland) Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,221 |  | 4,974
|  | 4,221 |  | 4,974
Current assets |  |  |
Debtors |  | 1,328 |  | 1,325
Cash at bank and in hand |  | 356,642 |  | 401,572
|  | 357,970 |  | 402,897
Creditors: amount falling due within one year |  | (2,780) |  | (3,919)
Net current assets |  | 355,190 |  | 398,978
Total assets less current liabilities |  | 359,411 |  | 403,952
Accruals and deferred income |  | (18,000) |  | 0
Net assets |  | 341,411 |  | 403,952
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 341,311 |  | 403,852
Shareholders' funds |  | 341,411 |  | 403,952
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 19 May 2026 and were signed by:
------------------------------- Ian Walker Director
2

I C Systems (Scotland) Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information I C Systems (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC137997, registration address 2 Boathouse Avenue, Largs, KA30 8PW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 0 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 161,260 |  | 895 |  | 15,884 |  | 178,039
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 March 2026 | 161,260 |  | 895 |  | 15,884 |  | 178,039
Depreciation
At 01 April 2025 | 156,388 |  | 872 |  | 15,805 |  | 173,065
Charge for year | 732 |  | 5 |  | 16 |  | 753
On disposals | - |  | - |  | - |  | -
At 31 March 2026 | 157,120 |  | 877 |  | 15,821 |  | 173,818
Net book values
Closing balance as at 31 March 2026 | 4,140 |  | 18 |  | 63 |  | 4,221
Opening balance as at 01 April 2025 | 4,872 |  | 23 |  | 79 |  | 4,974
3