2025-01-01 2025-12-31 2025-12-31 false 07462129 INCK-D LTD 2026-02-05 false iso4217:GBP xbrli:pure 07462129 2024-12-31 07462129 2025-12-31 07462129 2025-01-01 2025-12-31 07462129 2023-12-31 07462129 2024-12-31 07462129 2024-01-01 2024-12-31 07462129 bus:SmallEntities 2025-01-01 2025-12-31 07462129 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07462129 bus:FullAccounts 2025-01-01 2025-12-31 07462129 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07462129 core:WithinOneYear 2025-12-31 07462129 core:AfterOneYear 2025-12-31 07462129 core:WithinOneYear 2024-12-31 07462129 core:AfterOneYear 2024-12-31 07462129 core:ShareCapital 2025-12-31 07462129 core:SharePremium 2025-12-31 07462129 core:RevaluationReserve 2025-12-31 07462129 core:OtherReservesSubtotal 2025-12-31 07462129 core:RetainedEarningsAccumulatedLosses 2025-12-31 07462129 core:ShareCapital 2024-12-31 07462129 core:SharePremium 2024-12-31 07462129 core:RevaluationReserve 2024-12-31 07462129 core:OtherReservesSubtotal 2024-12-31 07462129 core:RetainedEarningsAccumulatedLosses 2024-12-31 07462129 core:LandBuildings 2025-12-31 07462129 core:PlantMachinery 2025-12-31 07462129 core:Vehicles 2025-12-31 07462129 core:FurnitureFittings 2025-12-31 07462129 core:OfficeEquipment 2025-12-31 07462129 core:NetGoodwill 2025-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 07462129 core:ListedExchangeTraded 2025-12-31 07462129 core:UnlistedNon-exchangeTraded 2025-12-31 07462129 core:LandBuildings 2024-12-31 07462129 core:PlantMachinery 2024-12-31 07462129 core:Vehicles 2024-12-31 07462129 core:FurnitureFittings 2024-12-31 07462129 core:OfficeEquipment 2024-12-31 07462129 core:NetGoodwill 2024-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07462129 core:ListedExchangeTraded 2024-12-31 07462129 core:UnlistedNon-exchangeTraded 2024-12-31 07462129 core:LandBuildings 2025-01-01 2025-12-31 07462129 core:PlantMachinery 2025-01-01 2025-12-31 07462129 core:Vehicles 2025-01-01 2025-12-31 07462129 core:FurnitureFittings 2025-01-01 2025-12-31 07462129 core:OfficeEquipment 2025-01-01 2025-12-31 07462129 core:NetGoodwill 2025-01-01 2025-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 07462129 core:ListedExchangeTraded 2025-01-01 2025-12-31 07462129 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 07462129 core:MoreThanFiveYears 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments 2025-12-31 07462129 core:Non-currentFinancialInstruments 2024-12-31 07462129 dpl:CostSales 2025-01-01 2025-12-31 07462129 dpl:DistributionCosts 2025-01-01 2025-12-31 07462129 core:LandBuildings 2025-01-01 2025-12-31 07462129 core:PlantMachinery 2025-01-01 2025-12-31 07462129 core:Vehicles 2025-01-01 2025-12-31 07462129 core:FurnitureFittings 2025-01-01 2025-12-31 07462129 core:OfficeEquipment 2025-01-01 2025-12-31 07462129 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 07462129 core:NetGoodwill 2025-01-01 2025-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 07462129 dpl:GroupUndertakings 2025-01-01 2025-12-31 07462129 dpl:ParticipatingInterests 2025-01-01 2025-12-31 07462129 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 07462129 core:ListedExchangeTraded 2025-01-01 2025-12-31 07462129 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 07462129 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 07462129 dpl:CostSales 2024-01-01 2024-12-31 07462129 dpl:DistributionCosts 2024-01-01 2024-12-31 07462129 core:LandBuildings 2024-01-01 2024-12-31 07462129 core:PlantMachinery 2024-01-01 2024-12-31 07462129 core:Vehicles 2024-01-01 2024-12-31 07462129 core:FurnitureFittings 2024-01-01 2024-12-31 07462129 core:OfficeEquipment 2024-01-01 2024-12-31 07462129 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 07462129 core:NetGoodwill 2024-01-01 2024-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 07462129 dpl:GroupUndertakings 2024-01-01 2024-12-31 07462129 dpl:ParticipatingInterests 2024-01-01 2024-12-31 07462129 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 07462129 core:ListedExchangeTraded 2024-01-01 2024-12-31 07462129 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 07462129 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 07462129 core:NetGoodwill 2025-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 07462129 core:LandBuildings 2025-12-31 07462129 core:PlantMachinery 2025-12-31 07462129 core:Vehicles 2025-12-31 07462129 core:FurnitureFittings 2025-12-31 07462129 core:OfficeEquipment 2025-12-31 07462129 core:AfterOneYear 2025-12-31 07462129 core:WithinOneYear 2025-12-31 07462129 core:ListedExchangeTraded 2025-12-31 07462129 core:UnlistedNon-exchangeTraded 2025-12-31 07462129 core:ShareCapital 2025-12-31 07462129 core:SharePremium 2025-12-31 07462129 core:RevaluationReserve 2025-12-31 07462129 core:OtherReservesSubtotal 2025-12-31 07462129 core:RetainedEarningsAccumulatedLosses 2025-12-31 07462129 core:NetGoodwill 2024-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07462129 core:LandBuildings 2024-12-31 07462129 core:PlantMachinery 2024-12-31 07462129 core:Vehicles 2024-12-31 07462129 core:FurnitureFittings 2024-12-31 07462129 core:OfficeEquipment 2024-12-31 07462129 core:AfterOneYear 2024-12-31 07462129 core:WithinOneYear 2024-12-31 07462129 core:ListedExchangeTraded 2024-12-31 07462129 core:UnlistedNon-exchangeTraded 2024-12-31 07462129 core:ShareCapital 2024-12-31 07462129 core:SharePremium 2024-12-31 07462129 core:RevaluationReserve 2024-12-31 07462129 core:OtherReservesSubtotal 2024-12-31 07462129 core:RetainedEarningsAccumulatedLosses 2024-12-31 07462129 core:NetGoodwill 2023-12-31 07462129 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 07462129 core:LandBuildings 2023-12-31 07462129 core:PlantMachinery 2023-12-31 07462129 core:Vehicles 2023-12-31 07462129 core:FurnitureFittings 2023-12-31 07462129 core:OfficeEquipment 2023-12-31 07462129 core:AfterOneYear 2023-12-31 07462129 core:WithinOneYear 2023-12-31 07462129 core:ListedExchangeTraded 2023-12-31 07462129 core:UnlistedNon-exchangeTraded 2023-12-31 07462129 core:ShareCapital 2023-12-31 07462129 core:SharePremium 2023-12-31 07462129 core:RevaluationReserve 2023-12-31 07462129 core:OtherReservesSubtotal 2023-12-31 07462129 core:RetainedEarningsAccumulatedLosses 2023-12-31 07462129 core:AfterOneYear 2025-01-01 2025-12-31 07462129 core:WithinOneYear 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07462129 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 07462129 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 07462129 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 07462129 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 07462129 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 07462129 bus:Director1 2025-01-01 2025-12-31

INCK-D LTD

Registered Number
07462129
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

INCK-D LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | N J Dunn

Registered Address | 3 Poynter Rd
| Hove
| BN3 7AH

Registered Number | 07462129 (England and Wales)

INCK-D LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 6,823 |  |  |  | 6,077
|  |  |  | 6,823 |  |  |  | 6,077
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 35,853 |  |  |  | 48,430 |  |
|  | 35,853 |  |  |  | 48,430 |  |
Creditors amounts falling due within one year | 5 | (37,943) |  |  |  | (37,731) |  |
Net current assets (liabilities) |  |  |  | (2,090) |  |  |  | 10,699
Total assets less current liabilities |  |  |  | 4,733 |  |  |  | 16,776
Provisions for liabilities | 6 |  |  | (1,706) |  |  |  | (1,519)
Net assets |  |  |  | 3,027 |  |  |  | 15,257
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 3,025 |  |  |  | 15,255
Shareholders' funds |  |  |  | 3,027 |  |  |  | 15,257

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 February 2026, and are signed on its behalf by:
N J Dunn Director Registered Company No. 07462129

INCK-D LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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 policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 24,386 |  | 24,386
| Additions | 2,521 |  | 2,521
| At 31 December 25 | 26,907 |  | 26,907
| Depreciation and impairment
| At 01 January 25 | 18,309 |  | 18,309
| Charge for year | 1,775 |  | 1,775
| At 31 December 25 | 20,084 |  | 20,084
| Net book value
| At 31 December 25 | 6,823 |  | 6,823
| At 31 December 24 | 6,077 |  | 6,077

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 26,648 |  | 26,227
| Other creditors | 10,605 |  | 10,838
| Accrued liabilities and deferred income | 690 |  | 666
| Total | 37,943 |  | 37,731

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,706 |  | 1,519
| Total | 1,706 |  | 1,519