Registration number: 05691636

Industrial Investors Capital Management Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 6

Industrial Investors Capital Management Limited

Company Information

Director

J M McDonald

Registered office

78-79 Pall Mall London SW1Y 5ES

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Industrial Investors Capital Management Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,051	487
Current assets
Debtors	5	60,556	56,445
Cash at bank and in hand		74,227	61,411
		134,783	117,856
Creditors: Amounts falling due within one year	6	(58,520)	(63,425)
Net current assets		76,263	54,431
Net assets		80,314	54,918
Capital and reserves
Called up share capital		2	2
Profit and loss account		80,312	54,916
Shareholders' funds		80,314	54,918

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

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Industrial Investors Capital Management Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 23 August 2026

.........................................

J M McDonald

Director

Company registration number: 05691636

Industrial Investors Capital Management Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
78-79 Pall Mall
London
SW1Y 5ES

The principal activity of the company during the year was the provision of administrative and management services.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets at the date of £80,314, including cash at bank of £74,227.

The director has considered the current economic conditions and his view is that they will have minimal effect on the company’s trade. The company has an ongoing contract and the director has no reason to believe this arrangement will change in the foreseeable future. Further, with the resources that the company has, the director believes that the company will be able to meet its working capital requirements as they fall due.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the company continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of consultancy services. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover is recognised in the period to which the services provided relate.

Industrial Investors Capital Management Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting rate, with any gains or losses being taken to the profit and loss account.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Asset class	Depreciation method and rate
Equipment	3-5 years straight line

Operating leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Industrial Investors Capital Management Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3	Staff numbers

The average number of persons employed by the company during the year, was 2 (2024 - 2).

4	Tangible assets

	Equipment  £	Total £
Cost
At 1 January 2025	20,778	20,778
Additions	5,919	5,919
Disposals	(2,759)	(2,759)
At 31 December 2025	23,938	23,938
Depreciation
At 1 January 2025	20,291	20,291
Charge for the year	1,902	1,902
Eliminated on disposal	(2,306)	(2,306)
At 31 December 2025	19,887	19,887
Carrying amount
At 31 December 2025	4,051	4,051
At 31 December 2024	487	487

5

Debtors

	2025 £	2024 £
Other debtors	60,556	56,445
	60,556	56,445

Industrial Investors Capital Management Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	6,313	9,052
Taxation and social security	11,275	13,290
Other creditors	40,932	41,083
	58,520	63,425