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REGISTERED NUMBER: 05184557 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Information Business Quantum Limited

Information Business Quantum Limited (Registered number: 05184557)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Information Business Quantum Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | Ms M D L S Sanchez Delgado

| SECRETARY: | Grosvenor Secretaries Limited

| REGISTERED OFFICE: | Ground Floor, 123 Pall Mall

| St James's

| London

| SW1Y 5EA

| REGISTERED NUMBER: | 05184557 (England and Wales)

Information Business Quantum Limited (Registered number: 05184557)

Balance Sheet

31 December 2024

31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 4 | 8,179 |  | 8,179 |  |

CURRENT ASSETS

Debtors | 5 | 35,938 |  | 80,072 |  |

Investments | 6 | 59,053 |  | - |  |

Cash at bank and in hand | 97,575 |  | 93,079 |  |

192,566 |  | 173,151 |  |

CREDITORS

Amounts falling due within one year | 7 | 10,368 |  | 14,530 |  |

NET CURRENT ASSETS | 182,198 |  | 158,621 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 190,377 |  | 166,800 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Retained earnings | 185,377 |  | 161,800 |  |

SHAREHOLDERS' FUNDS | 190,377 |  | 166,800 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Information Business Quantum Limited (Registered number: 05184557)

Balance Sheet - continued

31 December 2024

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 director and authorised for issue on 2 September 2025 and were signed by:

Ms M D L S Sanchez Delgado - Director

Information Business Quantum Limited (Registered number: 05184557)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Information Business Quantum 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.

| Significant judgements and estimates

| In the preparation of the financial statements, management has made no judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

| Turnover

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

| Investments in subsidiaries

| Investments in subsidiaries recognised at cost less impairment.

| Financial instruments

| Financial assets and financial liabilities are recognised in the company's statement of financial position when the company becomes a party to the contractual provisions of the instrument.

| Financial assets and financial liabilities are initially measured at transaction price. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the transaction price of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.

| Trade and other receivables are initially measured at transaction price and are subsequently measured at amortised cost, using the effective interest rate method.

| Trade and other payables are initially measured at transaction price and are subsequently measured at amortised cost, using the effective interest rate method.

Information Business Quantum Limited (Registered number: 05184557)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 January 2024

| and 31 December 2024 | 8,179 |  |

| NET BOOK VALUE

| At 31 December 2024 | 8,179 |  |

| At 31 December 2023 | 8,179 |  |

| Fixed asset investments are stated at cost less impairment.

Information Business Quantum Limited (Registered number: 05184557)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.24 | 31.12.23 |

| £ | £

| Trade debtors | - |  | 8,196 |  |

| Amounts owed by group undertakings | 35,938 |  | 71,876 |  |

35,938 |  | 80,072 |  |

6. | CURRENT ASSET INVESTMENTS

31.12.24 | 31.12.23 |

| £ | £

| Listed investments | 59,053 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.24 | 31.12.23 |

| £ | £

| Trade creditors | 883 |  | 3,243 |  |

| Taxation and social security | 7,556 |  | 9,358 |  |

| Other creditors | 1,929 |  | 1,929 |  |

10,368 |  | 14,530 |  |

8. | ULTIMATE CONTROLLING PARTY

| Details of the persons with significant control will be made available in a due course at the following link:

| https://beta.companieshouse.gov.uk/company/05184557/persons-with-significant-control.