Company registration number 04475521 (England and Wales)
Intelligent Distributed Controls Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Intelligent Distributed Controls Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
Intelligent Distributed Controls Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Intelligent Distributed Controls Limited for the year ended 31 December 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Intelligent Distributed Controls Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Intelligent Distributed Controls Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Intelligent Distributed Controls Limited and state those matters that we have agreed to state to the b oard of d irectors of Intelligent Distributed Controls Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Intelligent Distributed Controls Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Intelligent Distributed Controls Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Intelligent Distributed Controls Limited. You consider that Intelligent Distributed Controls Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Intelligent Distributed Controls Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
9 July 2026
Intelligent Distributed Controls Limited
Balance Sheet
As at 31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
36,321
44,362
Current assets
Stocks
102,375
113,127
Debtors
4
1,157,257
676,452
Cash at bank and in hand
1,155,305
1,780,075
2,414,937
2,569,654
Creditors: amounts falling due within one year
5
(1,368,138)
(1,255,123)
Net current assets
1,046,799
1,314,531
Total assets less current liabilities
1,083,120
1,358,893
Provisions for liabilities
(3,567)
(5,090)
Net assets
1,079,553
1,353,803
Capital and reserves
Called up share capital
6
780
780
Capital redemption reserve
220
220
Profit and loss reserves
1,078,553
1,352,803
Total equity
1,079,553
1,353,803
Intelligent Distributed Controls Limited
Balance Sheet (continued)
As at 31 December 2025
- 3 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
K Buckley
Director
Company registration number 04475521 (England and Wales)
Intelligent Distributed Controls Limited
Notes to the financial statements
For the year ended 31 December 2025
- 4 -
1
Accounting policies
Company information

Intelligent Distributed Controls Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

The principal place of business is in Derby, Derbyshire.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Reducing balance
Computers
30% Reducing balance
Motor vehicles
30% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Intelligent Distributed Controls Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Intelligent Distributed Controls Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systemic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.12
Foreign exchange

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the Profit and Loss account.

1.13

Research and development

Research and development expenditure is written off as incurred.

Intelligent Distributed Controls Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
22
20
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
5,734
44,490
69,787
120,011
Additions
-
0
7,041
-
0
7,041
Disposals
-
0
(6,382)
-
0
(6,382)
At 31 December 2025
5,734
45,149
69,787
120,670
Depreciation and impairment
At 1 January 2025
4,245
24,570
46,834
75,649
Depreciation charged in the year
372
6,828
6,886
14,086
Eliminated in respect of disposals
-
0
(5,386)
-
0
(5,386)
At 31 December 2025
4,617
26,012
53,720
84,349
Carrying amount
At 31 December 2025
1,117
19,137
16,067
36,321
At 31 December 2024
1,489
19,920
22,953
44,362
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,148,174
669,146
Other debtors
9,083
7,306
1,157,257
676,452
Intelligent Distributed Controls Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 8 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
124,063
137,186
Taxation and social security
493,793
505,476
Other creditors
750,282
612,461
1,368,138
1,255,123
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
780
780
780
780
7
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
83,776
136,681
8
Directors' transactions

During the year the following movements took place in respect of loans made to directors:

Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Interest free loans repayable on demand
-
-
510
(378)
132
-
510
(378)
132

At the balance sheet date the amounts owed to directors amounted to £nil (202 4 - £66). The loans are provided interest free and are repayable on demand.

2025-12-31 2025-01-01 false false false 09 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity S Barnett K Buckley A Joseph L Smallwood R Towne J Buckley 04475521 2025-01-01 2025-12-31 04475521 2025-12-31 04475521 2024-12-31 04475521 core:FurnitureFittings 2025-12-31 04475521 core:ComputerEquipment 2025-12-31 04475521 core:MotorVehicles 2025-12-31 04475521 core:FurnitureFittings 2024-12-31 04475521 core:ComputerEquipment 2024-12-31 04475521 core:MotorVehicles 2024-12-31 04475521 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04475521 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04475521 core:ShareCapital 2025-12-31 04475521 core:ShareCapital 2024-12-31 04475521 core:CapitalRedemptionReserve 2025-12-31 04475521 core:CapitalRedemptionReserve 2024-12-31 04475521 core:RetainedEarningsAccumulatedLosses 2025-12-31 04475521 core:RetainedEarningsAccumulatedLosses 2024-12-31 04475521 core:ShareCapitalOrdinaryShareClass1 2025-12-31 04475521 core:ShareCapitalOrdinaryShareClass1 2024-12-31 04475521 bus:Director2 2025-01-01 2025-12-31 04475521 core:FurnitureFittings 2025-01-01 2025-12-31 04475521 core:ComputerEquipment 2025-01-01 2025-12-31 04475521 core:MotorVehicles 2025-01-01 2025-12-31 04475521 2024-01-01 2024-12-31 04475521 core:FurnitureFittings 2024-12-31 04475521 core:ComputerEquipment 2024-12-31 04475521 core:MotorVehicles 2024-12-31 04475521 2024-12-31 04475521 core:CurrentFinancialInstruments 2025-12-31 04475521 core:CurrentFinancialInstruments 2024-12-31 04475521 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 04475521 bus:OrdinaryShareClass1 2025-12-31 04475521 bus:OrdinaryShareClass1 2024-12-31 04475521 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04475521 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04475521 bus:FRS102 2025-01-01 2025-12-31 04475521 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04475521 bus:Director1 2025-01-01 2025-12-31 04475521 bus:Director3 2025-01-01 2025-12-31 04475521 bus:Director4 2025-01-01 2025-12-31 04475521 bus:Director5 2025-01-01 2025-12-31 04475521 bus:CompanySecretary1 2025-01-01 2025-12-31 04475521 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP