ISCA Brands Limited - Filleted accounts

Registered number

13119663

ISCA Brands Limited

Unaudited Filleted Accounts

31 January 2026

ISCA Brands Limited
Registered number:		13119663
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		7,698			10,568

Current assets
Stocks		18,642			25,851
Debtors	4	45,579			68,723
Cash at bank and in hand		9,043			38,081
		73,264			132,655

Creditors: amounts falling due within one year	5	(28,031)			(37,050)

Net current assets			45,233			95,605

Total assets less current liabilities			52,931			106,173


Provisions for liabilities			(1,464)			(2,275)


Net assets			51,467			103,898

Capital and reserves
Called up share capital			100			100
Profit and loss account			51,367			103,798

Shareholders' funds			51,467			103,898

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Edmund Meredith-Yates
Director
Approved by the board on 21 July 2026

ISCA Brands Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

	Turnover
	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 . Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery etc			25% Straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors and Creditors receivable/payable within one year
	Debtors and Creditors receivable/payable within one year Debtors and Creditors with no stated interest rate and receiveable and payable within one year are recorded at transaction price. Any losses from Impairment are recognised in the profit and loss account in other administrative expenses.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 February 2025							18,389
	Additions							1,957
	Disposals							(478)
	At 31 January 2026							19,868

	Depreciation
	At 1 February 2025							7,821
	Charge for the year							4,469
	On disposals							(120)
	At 31 January 2026							12,170

	Net book value
	At 31 January 2026							7,698
	At 31 January 2025							10,568


4	Debtors					2026		2025
£							£

	Trade debtors					2,677		8,784
	Other debtors					42,902		59,939
						45,579		68,723


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					252		139
	Taxation and social security costs					27,605		36,733
	Other creditors					174		178
						28,031		37,050


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Director
	Interest charged at HMRC's official rate, repayable on demand	(26,290)		(18,375)		28,727		(15,938)

	Director
	Interest charged at HMRC's official rate, repayable on demand	(27,335)		(18,269)		28,940		(16,664)

		(53,625)		(36,644)		57,667		(32,602)


7	Other information

	ISCA Brands Limited is a private company limited by shares and incorporated in England. Its registered office is:

	5 Providence Court
	Pynes Hill
	Exeter
	Devon
	EX2 5JL