REGISTERED NUMBER: 08339291 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

IDP HOLDING LTD

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

E Sacchi

V Sacchi

REGISTERED OFFICE:

York House

41 Sheet Street

Windsor

Berkshire

SL4 1DD

REGISTERED NUMBER:

08339291 (England and Wales)

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

E Sacchi

V Sacchi

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

E Sacchi - Director

8 December 2025

TURNOVER

58,942

118,317

Administrative expenses

88,983

73,684

(30,041

)

44,633

Other operating income

3

-

115,593

OPERATING (LOSS)/PROFIT

(30,041

)

160,226

Income from fixed asset investments

137,584

-

Interest receivable and similar income

1,550

451

139,134

451

PROFIT BEFORE TAXATION

109,093

160,677

Tax on profit

-

7,911

PROFIT FOR THE FINANCIAL YEAR

109,093

152,766

FIXED ASSETS

Tangible assets

5

494,406

494,406

Investments

6

182,330

117,114

Investment property

7

49,833

49,833

726,569

661,353

CURRENT ASSETS

Debtors

8

3,101

40,077

Investments

9

-

17,841

Cash at bank

158,895

124,212

161,996

182,130

CREDITORS

Amounts falling due within one year

10

(406,127

)

(470,138

)

NET CURRENT LIABILITIES

(244,131

)

(288,008

)

TOTAL ASSETS LESS CURRENT LIABILITIES

482,438

373,345

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

481,438

372,345

482,438

373,345

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 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

E Sacchi - Director

1.	STATUTORY INFORMATION

IDP Holding 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3.	OTHER OPERATING INCOME

31.12.24

31.12.23

£

£

Profit on sale of fixed asset investments

-

115,593

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1).

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2024

and 31 December 2024

494,406

NET BOOK VALUE

At 31 December 2024

494,406

At 31 December 2023

494,406

6.	FIXED ASSET INVESTMENTS

31.12.24

31.12.23

£

£

Investments

157,572

70,356

Loans

24,758

46,758

182,330

117,114

Additional information is as follows:

Other

investments

£

COST

At 1 January 2024

70,356

Additions

87,216

At 31 December 2024

157,572

NET BOOK VALUE

At 31 December 2024

157,572

At 31 December 2023

70,356

Other loans

£

At 1 January 2024

46,758

Repayment in year

(22,000

)

At 31 December 2024

24,758

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

49,833

NET BOOK VALUE

At 31 December 2024

49,833

At 31 December 2023

49,833

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

40,077

Other debtors

3,101

-

3,101

40,077

9.	CURRENT ASSET INVESTMENTS

31.12.24

31.12.23

£

£

Other

-

17,841

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

2,431

-

Amounts owed to group undertakings

11,758

11,758

Taxation and social security

1,326

8,577

Other creditors

390,612

449,803

406,127

470,138