Company registration number SC322792 (Scotland)
IWC INTERVENTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 2 MAY 2025
PAGES FOR FILING WITH REGISTRAR
IWC INTERVENTIONS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
IWC INTERVENTIONS LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF IWC INTERVENTIONS LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of IWC Interventions Limited for the year ended 2 May 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the b oard of d irectors of IWC Interventions Limited, as a body, in accordance with the terms of our engagement letter dated 23 January 2023. Our work has been undertaken solely to prepare for your approval the financial statements of IWC Interventions Limited and state those matters that we have agreed to state to the b oard of d irectors of IWC Interventions Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than IWC Interventions Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that IWC Interventions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of IWC Interventions Limited. You consider that IWC Interventions 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 financial statements of IWC Interventions 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 f inancial statements.

A.J.B. Scholes Ltd
Chartered Accountants
10 Albyn Place
Aberdeen
AB10 1YH
21 January 2026
IWC INTERVENTIONS LIMITED
BALANCE SHEET
AS AT
2 MAY 2025
02 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
5
436,914
421,364
Current assets
Debtors
-
0
12,890
Cash at bank and in hand
22,150
62,672
22,150
75,562
Creditors: amounts falling due within one year
6
(5,934)
(2,784)
Net current assets
16,216
72,778
Net assets
453,130
494,142
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
453,128
494,140
Total equity
453,130
494,142

For the financial year ended 2 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 January 2026
I Crighton
Director
Company registration number SC322792 (Scotland)
IWC INTERVENTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 2 MAY 2025
- 3 -
1
Accounting policies
Company information

IWC Interventions Limited is a private company limited by shares incorporated in Scotland. The registered office is 10 Albyn Place, Aberdeen, AB10 1YH. The company's trading address is Kelliebeck House, Brathinch, Brechin, Angus, DD9 7QZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments measured at fair value through the profit and loss account. The principal accounting policies adopted are set out below.

1.2
Going concern

No material uncertainties that cast significant doubt about the ability of the company to continue as a going concern have been identified by the director. The director is of the opinion that the company can continue to meet its obligations as they fall due for the foreseeable future. As a consequence, the director has prepared the financial statements on the going concern basis.true

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% straight line
Motor vehicles
25% straight line
1.4
Fixed asset investments

Listed investments are measured at fair value with changes in fair value being recognised in profit and loss account.

1.5
Financial instruments

The following assets and liabilities are classified as financial instruments, bank, investments and loan to and from related parties. Cash at bank in the balance sheet is held on demand. Investments in initially measured at transaction price plus costs. Investments are revalued at the year end and the fair value adjustments are recognised in the profit and loss account. Loans to and from related parties are measured at the undiscounted amounts receivable and payable.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax, including UK corporation tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

IWC INTERVENTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 2 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
IWC INTERVENTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 2 MAY 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 3 May 2024 and 2 May 2025
30,383
Depreciation and impairment
At 3 May 2024 and 2 May 2025
30,383
Carrying amount
At 2 May 2025
-
0
At 2 May 2024
-
0
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
436,914
421,364
Movements in fixed asset investments
Investments
Cash in portfolio
Total
£
£
£
Cost or valuation
At 3 May 2024
413,912
7,452
421,364
Additions
209,818
38,407
248,225
Valuation changes
22,665
-
22,665
Disposals
(255,340)
-
(255,340)
At 2 May 2025
391,055
45,859
436,914
Carrying amount
At 2 May 2025
391,055
45,859
436,914
At 2 May 2024
413,912
7,452
421,364

Listed investments are shown at market value at the year end date.

The cost price of the listed investments held at 2nd May 202 5 is £349,279 (202 4: £391,348).

IWC INTERVENTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 2 MAY 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
333
434
Other creditors
5,601
2,350
5,934
2,784
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
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