Does stock in business count as capital for UC?

I'm starting the long journey to claiming UC on behalf of my long-term sick son who has severe long COVID.

First we're attempting to get him in the LCWRA group via credits only New Style ESA (starting the application tomorrow.)

But I have a question: my son runs a small business buying and selling stuff (with our help). He holds from a few hundred to a couple thousand pounds worth of stock at at time and makes a profit on this.

I realise that once the profit is realised this counts as income for UC. We estimate it will be well below the monthly work allowance if he gets into the LCWRA group (via the credits only New Style ESA we're applying for).

However, will the stock be counted as capital? Google AI says not but how reliable are they? I can't find much else other than a business owner can hold stock if they are too unwell to manage the business but once they start up again it's counted as assets.

Or is it? Any advice would be greatly appreciated.

Thanks so much David.