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dpl:GroupUndertakings 2024-04-19 2025-04-30 15660317 dpl:ParticipatingInterests 2024-04-19 2025-04-30 15660317 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-19 2025-04-30 15660317 core:ListedExchangeTraded 2024-04-19 2025-04-30 15660317 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-19 2025-04-30 15660317 core:UnlistedNon-exchangeTraded 2024-04-19 2025-04-30 15660317 core:NetGoodwill 2026-04-30 15660317 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 15660317 core:LandBuildings 2026-04-30 15660317 core:PlantMachinery 2026-04-30 15660317 core:Vehicles 2026-04-30 15660317 core:FurnitureFittings 2026-04-30 15660317 core:OfficeEquipment 2026-04-30 15660317 core:AfterOneYear 2026-04-30 15660317 core:WithinOneYear 2026-04-30 15660317 core:ListedExchangeTraded 2026-04-30 15660317 core:UnlistedNon-exchangeTraded 2026-04-30 15660317 core:ShareCapital 2026-04-30 15660317 core:SharePremium 2026-04-30 15660317 core:RevaluationReserve 2026-04-30 15660317 core:OtherReservesSubtotal 2026-04-30 15660317 core:RetainedEarningsAccumulatedLosses 2026-04-30 15660317 core:NetGoodwill 2025-04-30 15660317 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 15660317 core:LandBuildings 2025-04-30 15660317 core:PlantMachinery 2025-04-30 15660317 core:Vehicles 2025-04-30 15660317 core:FurnitureFittings 2025-04-30 15660317 core:OfficeEquipment 2025-04-30 15660317 core:AfterOneYear 2025-04-30 15660317 core:WithinOneYear 2025-04-30 15660317 core:ListedExchangeTraded 2025-04-30 15660317 core:UnlistedNon-exchangeTraded 2025-04-30 15660317 core:ShareCapital 2025-04-30 15660317 core:SharePremium 2025-04-30 15660317 core:RevaluationReserve 2025-04-30 15660317 core:OtherReservesSubtotal 2025-04-30 15660317 core:RetainedEarningsAccumulatedLosses 2025-04-30 15660317 core:NetGoodwill 2024-04-18 15660317 core:IntangibleAssetsOtherThanGoodwill 2024-04-18 15660317 core:LandBuildings 2024-04-18 15660317 core:PlantMachinery 2024-04-18 15660317 core:Vehicles 2024-04-18 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ICOSA LTD

Registered Number
15660317
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2026

ICOSA LTD
Company Information
for the year from 1 May 2025 to 30 April 2026

Directors | HILL, Spencer
| MCPHERSON, Ian Andrew
| NAISMITH, Paul John
| OAKEY, Victoria Jane

Registered Address | The Stables
| Church Walk
| Daventry
| NN11 4BL

Registered Number | 15660317 (England and Wales)

ICOSA LTD
Balance Sheet as at
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 7,201 |  |  |  | 1,094
|  |  |  | 7,201 |  |  |  | 1,094
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 49,399 |  |  |  | 18,176 |  |
Cash at bank and on hand |  | 9,012 |  |  |  | 44,511 |  |
|  | 58,411 |  |  |  | 62,687 |  |
Creditors amounts falling due within one year | 5 | (55,790) |  |  |  | (57,063) |  |
Net current assets (liabilities) |  |  |  | 2,621 |  |  |  | 5,624
Total assets less current liabilities |  |  |  | 9,822 |  |  |  | 6,718
Provisions for liabilities | 6 |  |  | (1,800) |  |  |  | -
Net assets |  |  |  | 8,022 |  |  |  | 6,718
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 8,020 |  |  |  | 6,716
Shareholders' funds |  |  |  | 8,022 |  |  |  | 6,718

- 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 Directors acknowledge 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 Board of Directors on 6 July 2026, and are signed on its behalf by:
HILL, Spencer Director Registered Company No. 15660317

ICOSA LTD
Notes to the Financial Statements
for the year ended 30 April 2026

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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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:

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

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

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 25 | 1,459 |  | 1,459
| Additions | 7,119 |  | 7,119
| At 30 April 26 | 8,578 |  | 8,578
| Depreciation and impairment
| At 01 May 25 | 365 |  | 365
| Charge for year | 1,012 |  | 1,012
| At 30 April 26 | 1,377 |  | 1,377
| Net book value
| At 30 April 26 | 7,201 |  | 7,201
| At 30 April 25 | 1,094 |  | 1,094

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 48,841 |  | 18,176
| Prepayments and accrued income | 558 |  | -
| Total | 49,399 |  | 18,176

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 29,338 |  | -
| Bank borrowings and overdrafts | 320 |  | 33,023
| Taxation and social security | 24,331 |  | 23,041
| Accrued liabilities and deferred income | 1,801 |  | 999
| Total | 55,790 |  | 57,063

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,800 |  | -
| Total | 1,800 |  | -