REGISTERED NUMBER: 11521310 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

INAVATA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Andeweg-Kleijburg

K D Betham

REGISTERED OFFICE:

Curriers Close

Canley

Coventry

West Midlands

CV4 8AW

REGISTERED NUMBER:

11521310 (England and Wales)

AUDITORS:

Dafferns Audit Limited

Chartered Accountants

Statutory Auditor

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

CURRENT ASSETS

Stocks

994

1,984

Debtors

5

7,627

2,739

Cash at bank

137,174

177,667

145,795

182,390

CREDITORS

Amounts falling due within one year

6

104,539

152,569

NET CURRENT ASSETS

41,256

29,821

TOTAL ASSETS LESS CURRENT LIABILITIES

41,256

29,821

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

41,255

29,820

SHAREHOLDERS' FUNDS

41,256

29,821

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

M Andeweg-Kleijburg - Director

1.	STATUTORY INFORMATION

Inavata 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, typically on dispatch of the goods.

Income arising from recharged services to group entities is recognised within turnover. Previously this was included within management charges, but the policy has been updated this year to include these amounts as turnover. Income of £31,701 in the prior year was reclassified from administrative expenses to turnover accordingly.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,627

2,739

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

15,965

7,395

Amounts owed to group undertakings

40,451

105,723

Tax

3,766

3,641

VAT

39,857

31,560

Accrued expenses

4,500

4,250

104,539

152,569

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Lucy Hatton FCCA (Senior Statutory Auditor)

for and on behalf of Dafferns Audit Limited

9.	ULTIMATE PARENT COMPANY

The company's immediate parent company is Elephant B.V. a company incorporated in the Netherlands, registered address Bornholmstraat 62 A, 9723 AZ Groningen, the Netherlands. At 30 June 2025, the smallest group in which the results of the company are consolidated is that headed by Gallagher Europe B.V.

The ultimate controlling party and company is Gallagher Holdings Limited, a company incorporated in New Zealand. At 30 June 2025, the largest group in which the results of the company are consolidated is that headed by Gallagher Holdings Limited.

Copies of the consolidated financial statements are available from Gallagher Holdings Limited, 181 Kahikatea Drive, Melville, Hamilton, 3206.

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.