ITSCM Limited - Accounts

Registered Number: 09248130 ITSCM Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	13,046	18,279
		13,046	18,279
Current assets
Debtors	4	156,963	144,410
Cash at bank and in hand		61,101	73,335
		218,064	217,745
Creditors: amount falling due within one year	5	(11,437)	(15,884)
Net current assets		206,627	201,861

Total assets less current liabilities		219,673	220,140
Provisions for liabilities	6	(2,540)	(3,473)
Net assets		217,133	216,667

Capital and reserves
Called up share capital		20,000	20,000
Profit and loss account		197,133	196,667
Shareholders' funds		217,133	216,667

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

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:

-------------------------------
Antra Kumari
Director

ITSCM Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

ITSCM Limited is a private company, limited by shares, registered in England and Wales, registration number 09248130, registration address 16 Glen Avenue , York, England, YO31 0XN.

The presentation currency is £ sterling.

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

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	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 November 2024	1,165	18,453	16,177	35,795
Additions	-	798	-	798
Disposals	-	-	-	-
At 31 October 2025	1,165	19,251	16,177	36,593
Depreciation
At 01 November 2024	674	8,658	8,184	17,516
Charge for year	122	2,618	3,291	6,031
On disposals	-	-	-	-
At 31 October 2025	796	11,276	11,475	23,547
Net book values
Closing balance as at 31 October 2025	369	7,975	4,702	13,046
Opening balance as at 01 November 2024	491	9,795	7,993	18,279

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	0	10,239
Other Debtors	156,963	134,171
	156,963	144,410

Creditors: amount falling due within one year

	2025 £	2024 £
Taxation and Social Security	10,389	14,836
Other Creditors	1,048	1,048
	11,437	15,884

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	2,540		3,473
	2,540		3,473

Registered Number: 09248130
England and Wales
ITSCM LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025