REGISTERED NUMBER: 13628490 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Iduct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Gledhill

Ms H L Mayers

W Wilkes

REGISTERED OFFICE:

D16 Rivington Court

Moss Industrial Estate

Leigh

Greater Manchester

WN7 3PT

REGISTERED NUMBER:

13628490 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

288,375

221,786

CURRENT ASSETS

Stocks

184,694

126,642

Debtors

5

363,407

335,687

Cash at bank

22,273

3,196

570,374

465,525

CREDITORS

Amounts falling due within one year

6

280,116

218,375

NET CURRENT ASSETS

290,258

247,150

TOTAL ASSETS LESS CURRENT LIABILITIES

578,633

468,936

CREDITORS

Amounts falling due after more than one year

7

(38,625

)

-

PROVISIONS FOR LIABILITIES

(71,805

)

(55,447

)

NET ASSETS

468,203

413,489

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

468,202

413,488

468,203

413,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

G Gledhill - Director

1.	STATUTORY INFORMATION

Iduct Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% straight line

Tangible assets are initially recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

281,031

Additions

113,568

Disposals

(8,692

)

At 30 June 2026

385,907

DEPRECIATION

At 1 July 2025

59,245

Charge for year

41,039

Eliminated on disposal

(2,752

)

At 30 June 2026

97,532

NET BOOK VALUE

At 30 June 2026

288,375

At 30 June 2025

221,786

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

120,689

59,719

Amounts owed by group undertakings

134,030

143,760

Other debtors

108,688

132,208

363,407

335,687

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

217,248

150,982

Taxation and social security

39,927

55,629

Other creditors

22,941

11,764

280,116

218,375

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

38,625

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is The Lev Group Limited.

The ultimate parent company is The Lev Group Ltd a company registered in England & Wales. The Lev Group Ltd is controlled by Grant Gledhill by virtue of their shareholding.