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2024-07-31 SC738220 dpl:GroupUndertakings 2023-08-01 2024-07-31 SC738220 dpl:ParticipatingInterests 2023-08-01 2024-07-31 SC738220 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 SC738220 core:ListedExchangeTraded 2023-08-01 2024-07-31 SC738220 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 SC738220 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 SC738220 core:NetGoodwill 2025-07-31 SC738220 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 SC738220 core:LandBuildings 2025-07-31 SC738220 core:PlantMachinery 2025-07-31 SC738220 core:Vehicles 2025-07-31 SC738220 core:FurnitureFittings 2025-07-31 SC738220 core:OfficeEquipment 2025-07-31 SC738220 core:AfterOneYear 2025-07-31 SC738220 core:WithinOneYear 2025-07-31 SC738220 core:ListedExchangeTraded 2025-07-31 SC738220 core:UnlistedNon-exchangeTraded 2025-07-31 SC738220 core:ShareCapital 2025-07-31 SC738220 core:SharePremium 2025-07-31 SC738220 core:RevaluationReserve 2025-07-31 SC738220 core:OtherReservesSubtotal 2025-07-31 SC738220 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC738220 core:NetGoodwill 2024-07-31 SC738220 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 SC738220 core:LandBuildings 2024-07-31 SC738220 core:PlantMachinery 2024-07-31 SC738220 core:Vehicles 2024-07-31 SC738220 core:FurnitureFittings 2024-07-31 SC738220 core:OfficeEquipment 2024-07-31 SC738220 core:AfterOneYear 2024-07-31 SC738220 core:WithinOneYear 2024-07-31 SC738220 core:ListedExchangeTraded 2024-07-31 SC738220 core:UnlistedNon-exchangeTraded 2024-07-31 SC738220 core:ShareCapital 2024-07-31 SC738220 core:SharePremium 2024-07-31 SC738220 core:RevaluationReserve 2024-07-31 SC738220 core:OtherReservesSubtotal 2024-07-31 SC738220 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC738220 core:NetGoodwill 2023-07-31 SC738220 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 SC738220 core:LandBuildings 2023-07-31 SC738220 core:PlantMachinery 2023-07-31 SC738220 core:Vehicles 2023-07-31 SC738220 core:FurnitureFittings 2023-07-31 SC738220 core:OfficeEquipment 2023-07-31 SC738220 core:AfterOneYear 2023-07-31 SC738220 core:WithinOneYear 2023-07-31 SC738220 core:ListedExchangeTraded 2023-07-31 SC738220 core:UnlistedNon-exchangeTraded 2023-07-31 SC738220 core:ShareCapital 2023-07-31 SC738220 core:SharePremium 2023-07-31 SC738220 core:RevaluationReserve 2023-07-31 SC738220 core:OtherReservesSubtotal 2023-07-31 SC738220 core:RetainedEarningsAccumulatedLosses 2023-07-31 SC738220 core:AfterOneYear 2024-08-01 2025-07-31 SC738220 core:WithinOneYear 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:CostValuation 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:CostValuation 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-07-31 SC738220 core:Non-currentFinancialInstruments core:CostValuation 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-31 SC738220 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-31 SC738220 bus:Director1 2024-08-01 2025-07-31

IOT REPS LIMITED

Registered Number
SC738220
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2025

IOT REPS LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | William Proudfoot

Registered Address | 15 Halketts Hall
| Limekilns
| Dunfermline
| KY11 3HJ

Registered Number | SC738220 (Scotland)

IOT REPS LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 430 |  |  |  | 807
|  |  |  | 430 |  |  |  | 807
Current assets |  |  |  |  |  |  |  |
Stocks |  | 4,792 |  |  |  | 4,792 |  |
Debtors | 4 | 139 |  |  |  | 17 |  |
Cash at bank and on hand |  | 14,929 |  |  |  | 17,529 |  |
|  | 19,860 |  |  |  | 22,338 |  |
Creditors amounts falling due within one year | 5 | (13,022) |  |  |  | (13,291) |  |
Net current assets (liabilities) |  |  |  | 6,838 |  |  |  | 9,047
Total assets less current liabilities |  |  |  | 7,268 |  |  |  | 9,854
Provisions for liabilities |  |  |  | (82) |  |  |  | (153)
Net assets |  |  |  | 7,186 |  |  |  | 9,701
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 7,185 |  |  |  | 9,700
Shareholders' funds |  |  |  | 7,186 |  |  |  | 9,701

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 November 2025, and are signed on its behalf by:
William Proudfoot Director Registered Company No. SC738220

IOT REPS LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

|  | Straight line (years)
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stock and work in progress are valued at the lower of cost and net realisable value.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 1,132 |  | 1,132
| At 31 July 25 | 1,132 |  | 1,132
| Depreciation and impairment
| At 01 August 24 | 325 |  | 325
| Charge for year | 377 |  | 377
| At 31 July 25 | 702 |  | 702
| Net book value
| At 31 July 25 | 430 |  | 430
| At 31 July 24 | 807 |  | 807

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 139 |  | 17
| Total | 139 |  | 17

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 5,912 |  | 8,255
| Other creditors | 5,718 |  | 3,620
| Accrued liabilities and deferred income | 1,392 |  | 1,416
| Total | 13,022 |  | 13,291