REGISTERED NUMBER: 04630251 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

INVENTORY CONTROL MANAGEMENT LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Dries

REGISTERED OFFICE:

7a Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

04630251 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,623

2,842

5,623

2,842

CURRENT ASSETS

Stocks

544,374

584,962

Debtors

95,337

138,772

Cash at bank

253,114

194,888

892,825

918,622

CREDITORS

Amounts falling due within one year

388,828

369,613

NET CURRENT ASSETS

503,997

549,009

TOTAL ASSETS LESS CURRENT LIABILITIES

509,620

551,851

CREDITORS

Amounts falling due after more than one year

-

23,615

NET ASSETS

509,620

528,236

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

509,520

528,136

SHAREHOLDERS' FUNDS

509,620

528,236

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

M Dries - Director

1.	STATUTORY INFORMATION

Inventory Control Management 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.

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

The company's turnover represents the value, excluding value added tax, of goods supplied to customers during the period. Turnover arose wholly from the principal activities. Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Fixtures, fittings and equipment

-

33% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

Stocks are reviewed for impairment at each reporting date, with appropriate write-downs made for obsolete, damaged or slow-moving items. Any resulting impairment is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

and 28 February 2026

15,000

AMORTISATION

At 1 March 2025

and 28 February 2026

15,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

8,103

Additions

3,677

Disposals

(1,400

)

At 28 February 2026

10,380

DEPRECIATION

At 1 March 2025

5,261

Charge for year

896

Eliminated on disposal

(1,400

)

At 28 February 2026

4,757

NET BOOK VALUE

At 28 February 2026

5,623

At 28 February 2025

2,842