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REGISTERED NUMBER: 14548763 (England and Wales)















ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

I.O.S HOLDINGS LTD

I.O.S HOLDINGS LTD (REGISTERED NUMBER: 14548763)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Abridged Statement of Financial Position 1

Notes to the Financial Statements 3


I.O.S HOLDINGS LTD (REGISTERED NUMBER: 14548763)

ABRIDGED STATEMENT OF FINANCIAL POSITION
28 FEBRUARY 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,851,260 1,851,260

CURRENT ASSETS
Debtors 100 100
Cash at bank 7,133 7,135
7,233 7,235
CREDITORS
Amounts falling due within one year 1,733,395 1,533,395
NET CURRENT LIABILITIES (1,726,162 ) (1,526,160 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

125,098

325,100

CREDITORS
Amounts falling due after more than one
year

125,000

325,000
NET ASSETS 98 100

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2 ) -
98 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

I.O.S HOLDINGS LTD (REGISTERED NUMBER: 14548763)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
28 FEBRUARY 2025


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 Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 28 February 2025 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 25 July 2025 and were signed by:





Mr. P. S. MacDonald - Director


I.O.S HOLDINGS LTD (REGISTERED NUMBER: 14548763)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

I.O.S Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14548763

Registered office: Spitfire House
19 Falcon Court
Preston Farm Industrial Estate
Stockton-on-Tees
TS18 3TU

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

I.O.S HOLDINGS LTD (REGISTERED NUMBER: 14548763)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£
COST
At 1 March 2024
and 28 February 2025 1,851,260
NET BOOK VALUE
At 28 February 2025 1,851,260
At 29 February 2024 1,851,260

5. RELATED PARTY DISCLOSURES

At 28 February 2025 £1,583,395 (2024: £1,383,395) was owed to companies in which I.O.S. Holdings Limited has a participating interest.