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Registration number: 08109757

Ilex Content Strategies Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Ilex Content Strategies Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Ilex Content Strategies Limited

Company Information

Directors | Ms L Barbato Mr M Whalley

Registered office | Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Accountants | Blue Spire Limited Chartered AccountantsCawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Ilex Content Strategies Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ilex Content Strategies Limited for the year ended 30 June 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Ilex Content Strategies Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ilex Content Strategies Limited and state those matters that we have agreed to state to the Board of Directors of Ilex Content Strategies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ilex Content Strategies Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Ilex Content Strategies Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Ilex Content Strategies Limited. You consider that Ilex Content Strategies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Ilex Content Strategies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Blue Spire Limited
Chartered Accountants
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

8 January 2026

Ilex Content Strategies Limited

(Registration number: 08109757)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 8,745 | 11,759
Current assets |  |  |
Debtors | 5 | 580,301 | 565,119
Cash at bank and in hand |  | 581,768 | 505,868
|  | 1,162,069 | 1,070,987
Creditors: Amounts falling due within one year | 6 | (108,567) | (129,893)
Net current assets |  | 1,053,502 | 941,094
Total assets less current liabilities |  | 1,062,247 | 952,853
Provisions for liabilities |  | (2,186) | -
Net assets |  | 1,060,061 | 952,853
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | 1,060,059 | 952,851
Shareholders' funds |  | 1,060,061 | 952,853

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 January 2026 and signed on its behalf by:

......................................... Ms L Barbato Director | ......................................... Mr M Whalley Director |

Ilex Content Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

These financial statements were authorised for issue by the Board on 8 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ilex Content Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer and Office Equipment | 33% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Ilex Content Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 12).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 35,344 | 35,344
Additions | 3,256 | 3,256
At 30 June 2025 | 38,600 | 38,600
Depreciation
At 1 July 2024 | 23,585 | 23,585
Charge for the year | 6,270 | 6,270
At 30 June 2025 | 29,855 | 29,855
Carrying amount
At 30 June 2025 | 8,745 | 8,745
At 30 June 2024 | 11,759 | 11,759

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 242,595 | 231,989
Amounts owed by related parties | 9 | 326,400 | 320,000
Prepayments |  | 5,052 | 7,216
Other debtors |  | 6,254 | 5,914
|  | 580,301 | 565,119

Ilex Content Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 105,793 | 127,502
Accruals and deferred income | 1,750 | 1,275
Other creditors | 1,024 | 1,116
| 108,567 | 129,893

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £90,000.00 (2024 - £90,000.00) per ordinary share |  | 180,000 |  | 180,000

9 | Related party transactions

Transactions with directors

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
Mr M Whalley
Owed (to)/from director | 2,909 | 330 | (90) | 3,149
Ms L Barbato
Owed (to)/from director | 2,865 | 240 | - | 3,105

Ilex Content Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2024 | At 1 July 2023 £ | Advances to director £ | At 30 June 2024 £
Mr M Whalley
Owed (to)/from director | 2,669 | 240 | 2,909
Ms L Barbato
Owed (to)/from director | 2,625 | 240 | 2,865

Summary of transactions with associates

Orchard Rise Investments Limited On 8th April 2024, the company entered into a loan arrangement with Orchard Rise Investments Limited, an entity that is considered a related party by virtue of common control. At the reporting date, the company had an outstanding loan receivable of £326,400 (2024: £320,000). Interest of £6,400 was charged on the outstanding loan during the reporting period.