Registration number: 08604629

Inluster Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Inluster Limited

Company Information

Directors

Mr Mohammad Salman Bhatti Mr Paul John Deville

Registered office

6 Oakhurst Avenue East Barnet Barnet London England EN4 8DL

Inluster Limited

(Registration number: 08604629)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	35,756	50,514
Current assets
Stocks	6	21,107	16,785
Debtors	7	127,034	39,950
Cash at bank and in hand		77,446	225,223
		225,587	281,958
Creditors: Amounts falling due within one year	8	(176,749)	(236,481)
Net current assets		48,838	45,477
Total assets less current liabilities		84,594	95,991
Creditors: Amounts falling due after more than one year	8	(7,500)	(17,500)
Net assets		77,094	78,491
Capital and reserves
Called up share capital		100	100
Retained earnings		76,994	78,391
Shareholders' funds		77,094	78,491

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.

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; and
•	The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 September 2026 and signed on its behalf by:
 

......................................... Mr Paul John Deville Director

Inluster Limited

Notes to the Unaudited 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.

The address of its registered office is:
6 Oakhurst Avenue
East Barnet
Barnet
London
EN4 8DL
England

These financial statements were authorised for issue by the Board on 9 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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.

Inluster Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet 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 charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	Straight line - 20%
Office equipment	Straight line - 20%
Motor vehicles	Straight line - 20%

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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 stocks 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Inluster Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2025 £	2024 £
Current taxation
UK corporation tax	2,978	9,810

Inluster Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	2,153	44,598	34,000	80,751
Additions	240	-	-	240
At 31 December 2025	2,393	44,598	34,000	80,991
Depreciation
At 1 January 2025	431	10,406	19,400	30,237
Charge for the year	478	8,920	5,600	14,998
At 31 December 2025	909	19,326	25,000	45,235
Carrying amount
At 31 December 2025	1,484	25,272	9,000	35,756
At 31 December 2024	1,722	34,192	14,600	50,514

6

Stocks

	2025 £	2024 £
Other inventories	21,107	16,785

7

Debtors

Current	2025 £	2024 £
Trade debtors	85,616	29,950
Other debtors	41,418	10,000
	127,034	39,950

8

Creditors

Creditors: amounts falling due within one year

Inluster Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

	2025 £	2024 £
Due within one year
Trade creditors	64,092	24,538
Taxation and social security	9,072	40,488
Accruals and deferred income	5,750	45,650
Other creditors	97,835	125,805
	176,749	236,481

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	7,500	17,500

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,500	17,500

11

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £Nil (2024 - £240.00) per each Ordinary Shares		-		24,000

12	Related party transactions

Inluster Limited

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	36,585	26,000
Contributions paid to money purchase schemes	65,552	30,405
	102,137	56,405

13	Financial instruments

Categorisation of financial instruments

2025 £

2024 £