REGISTERED NUMBER: 14124089 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

Inviu Technology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I N Clancy

J E Miguens

SECRETARY:

Ebs Corporate Services Limited

REGISTERED OFFICE:

1-2 Charterhouse Mews

London

EC1M 6BB

REGISTERED NUMBER:

14124089 (England and Wales)

AUDITORS:

Anstey Bond LLP

1 Charterhouse Mews

London

EC1M 6BB

CURRENT ASSETS

Debtors

5

8,935

2,681

Cash at bank

206,903

773

215,838

3,454

CREDITORS

Amounts falling due within one year

6

(232,575

)

(44,556

)

NET CURRENT LIABILITIES

(16,737

)

(41,102

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,737

)

(41,102

)

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

15,000

15,000

Retained earnings

(31,738

)

(56,103

)

(16,737

)

(41,102

)

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 22 December 2025 and were signed on its behalf by:

I N Clancy - Director

J E Miguens - Director

1.	STATUTORY INFORMATION

Inviu Technology 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.

Turnover

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

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.

Trade and other debtors

Trade and other debtors are measured at transaction price less any impairment for bad and doubtful debts.

Cash and cash equivalents

In the company's financial statements, cash and cash equivalents includes cash on hand and deposits held with banks.

Trade and other creditors

Trade and other creditors are obligations to pay for services that have been acquired in the ordinary course of business and are measured at historical cost. Accrued expenses are recognised when the amount can be measured reliably.

Going concern

The company is reliant for its working capital on funds provided to it by the company's parent undertaking,IGAM LLC, who has confirmed that it will continue to make such funds available to the company for a period of 12 months from the date of approval of these financial statements and, in particular, will not seek repayment of the amounts currently made available. This should enable the company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due.

As with any company placing reliance on other group entities for financial support, the directors acknowledge that there can be no certainty that this support will continue although, at the date of approval of these financial statements, they have no reason to believe that it will not do so. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	AUDITORS' REMUNERATION

Period

1.6.23

Year Ended

to

31.12.24

31.12.23

$

$

Fees payable to the company's auditors for the audit of the company's financial statements

52,626

44,555

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

$

$

Amounts owed by group undertakings

8,935

2,680

Other debtors

-

1

8,935

2,681

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

$

$

Trade creditors

120,358

-

Other creditors

112,217

44,556

232,575

44,556

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

The Report of the Auditors was unqualified.

Colin Ellis FCCA CF (Senior Statutory Auditor)

for and on behalf of Anstey Bond LLP

8.	RELATED PARTY DISCLOSURES

At the balance sheet date included within Other Debtors are the balances of $1,288 (2023: $1,317), $6,283 (2023: $0) and $1,364 (2023: $0) due from Inviu Capital Markets Ltd, Inviu Uruguay and IGAM LLC respectively.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is IGAM LLC.

The ultimate controlling party is Grupo Financiero Galicia S.A..