REGISTERED NUMBER: 07322535 (England and Wales)

iZone Driver Performance Ltd

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R J Pratt

C T Reaston-Brown

REGISTERED OFFICE:

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

REGISTERED NUMBER:

07322535 (England and Wales)

ACCOUNTANTS:

Moffat Gilbert

Unit 12

Shottery Brook Office Park

Timothy's Bridge Road

Stratford upon Avon

Warwickshire

CV37 9NR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

108,030

126,812

108,030

126,812

CURRENT ASSETS

Debtors

6

50,243

42,524

Cash at bank

130,033

82,048

180,276

124,572

CREDITORS

Amounts falling due within one year

7

105,280

78,250

NET CURRENT ASSETS

74,996

46,322

TOTAL ASSETS LESS CURRENT LIABILITIES

183,026

173,134

CREDITORS

Amounts falling due after more than one year

8

-

(9,167

)

PROVISIONS FOR LIABILITIES

(24,579

)

(28,742

)

NET ASSETS

158,447

135,225

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

158,347

135,125

SHAREHOLDERS' FUNDS

158,447

135,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

J R J Pratt - Director

1.	STATUTORY INFORMATION

iZone Driver Performance Ltd 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

Turnover is measured at the fair value of consideration received or receivable, excluding value added tax and other sales taxes for services supplied in the year and revenue is recognised once the service has been performed. Invoices raised in respect of services to be rendered after the year end are excluded from revenue and are reflected within deferred income in the financial statements.

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 costs are being amortised evenly over their estimated useful life of five years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Short leasehold

-

over the remaining term of the leases

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Website

development

Computer

costs

software

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

6,404

4,310

10,714

AMORTISATION

At 1 August 2024

and 31 July 2025

6,404

4,310

10,714

NET BOOK VALUE

At 31 July 2025

-

-

-

At 31 July 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 August 2024

117,177

334,450

156,185

607,812

Additions

-

10,093

7,837

17,930

At 31 July 2025

117,177

344,543

164,022

625,742

DEPRECIATION

At 1 August 2024

87,051

287,838

106,111

481,000

Charge for year

15,063

10,544

11,105

36,712

At 31 July 2025

102,114

298,382

117,216

517,712

NET BOOK VALUE

At 31 July 2025

15,063

46,161

46,806

108,030

At 31 July 2024

30,126

46,612

50,074

126,812

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

28,398

28,066

Other debtors

9,635

4,135

Prepayments

12,210

10,323

50,243

42,524

Within other debtors is the rent deposit of £4,135 which is due after more than one year.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,167

10,000

Trade creditors

11,241

12,401

Tax

26,764

4,253

Social security and other taxes

2,603

2,649

VAT

17,977

15,829

Other creditors

499

471

Directors' current accounts

150

58

Deferred income

13,438

4,903

Accrued expenses

23,441

27,686

105,280

78,250

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 2-5 years

-

9,167

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.7.24

£

£

Within one year

26,260

26,260

Between one and five years

-

26,260

26,260

52,520

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 August 2024

135,125

Profit for the year

74,222

Dividends

(51,000

)

At 31 July 2025

158,347

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the director Mr J R J Pratt.