Company registration number 13295348 (England and Wales)
IDASH GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
IDASH GROUP LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
IDASH GROUP LTD
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
246,057
229,138
Investments
4
2,179
2,179
248,236
231,317
Current assets
Debtors
6
102,375
179,703
Cash at bank and in hand
2,333
18,635
104,708
198,338
Creditors: amounts falling due within one year
7
(70,594)
(137,918)
Net current assets
34,114
60,420
Total assets less current liabilities
282,350
291,737
Provisions for liabilities
(30,760)
(35,502)
Net assets
251,590
256,235
Capital and reserves
Called up share capital
8
2,179
2,179
Profit and loss reserves
249,411
254,056
Total equity
251,590
256,235

The notes on pages 3 to 8 form part of these financial statements.

IDASH GROUP LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 November 2025 and are signed on its behalf by:
Mr M Marks
Director
Company registration number 13295348 (England and Wales)
IDASH GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Idash Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 105 Great North Road, Eaton Socon, St Neots, Cambs, PE19 8EL.

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. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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:

Leasehold land and buildings
Straight line over 20 years
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

IDASH GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

IDASH GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
4
2
IDASH GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
3
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 June 2024
128,634
39,748
75,026
67,990
311,398
Additions
46,071
775
963
-
0
47,809
At 31 May 2025
174,705
40,523
75,989
67,990
359,207
Depreciation and impairment
At 1 June 2024
20,816
14,636
30,302
16,506
82,260
Depreciation charged in the year
8,828
3,837
10,503
7,722
30,890
At 31 May 2025
29,644
18,473
40,805
24,228
113,150
Carrying amount
At 31 May 2025
145,061
22,050
35,184
43,762
246,057
At 31 May 2024
107,818
25,112
44,724
51,484
229,138
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2,179
2,179
5
Subsidiaries

Details of the company's subsidiaries at 31 May 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Idash Solutions Ltd
105 Great North Road, Eaton Socon, St Neots PE19 8EL
IT solutions
Ordinary
100.00
Idash Software Ltd
105 Great North Road, Eaton Socon, St Neots PE19 8EL
IT software development
Ordinary
100.00
CILM Ltd
105 Great North Road, Eaton Socon, St Neots PE19 8EL
Letting of commercial property
Ordinary
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Idash Solutions Ltd
(29,244)
0
(13,912)
0
Idash Software Ltd
185,280
(8,391)
0
CILM Ltd
281,861
19,649
IDASH GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
82,990
171,123
Other debtors
6,392
4,017
Prepayments
12,993
4,563
102,375
179,703

Amounts owed by group undertakings are interest free and repayable on demand.

7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,871
14,703
Amounts owed to group undertakings
47,606
84,741
Taxation and social security
12,339
12,942
Other creditors
-
0
22,532
Accruals
3,778
3,000
70,594
137,918

Amounts due to group undertakings are interest free and repayable on demand.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2,179
2,179
2,179
2,179
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
108,000
162,000
IDASH GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
10
Related party transactions

During the year, Idash Group Ltd invoiced goods and services of £434,621 (202 4 £505,994) to related parties, of which £86,748 (202 4 £174,847) is owed at the year end. These companies are related through the sharing of director M Marks.

During the year, Idash Group Ltd received goods and services of £101,904 (2024 £115,130) to related parties, of which £33,689 (2024 £55,086) is owed at the year end. These companies are related through the sharing of director M Marks.

At the year end, Idash Group Ltd owes £13,916 (202 4 £100,186) to related parties. These amounts are interest free and repayable on demand. These companies are related through the sharing of director M Marks.

2025-05-31 2024-06-01 false false false 06 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr M Marks Mr P Slater 13295348 2024-06-01 2025-05-31 13295348 2025-05-31 13295348 2024-05-31 13295348 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-05-31 13295348 core:FurnitureFittings 2025-05-31 13295348 core:ComputerEquipment 2025-05-31 13295348 core:MotorVehicles 2025-05-31 13295348 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-05-31 13295348 core:FurnitureFittings 2024-05-31 13295348 core:ComputerEquipment 2024-05-31 13295348 core:MotorVehicles 2024-05-31 13295348 core:ShareCapital 2025-05-31 13295348 core:ShareCapital 2024-05-31 13295348 core:RetainedEarningsAccumulatedLosses 2025-05-31 13295348 core:RetainedEarningsAccumulatedLosses 2024-05-31 13295348 core:ShareCapitalOrdinaryShareClass1 2025-05-31 13295348 core:ShareCapitalOrdinaryShareClass1 2024-05-31 13295348 bus:Director1 2024-06-01 2025-05-31 13295348 core:LandBuildings core:LongLeaseholdAssets 2024-06-01 2025-05-31 13295348 core:FurnitureFittings 2024-06-01 2025-05-31 13295348 core:ComputerEquipment 2024-06-01 2025-05-31 13295348 core:MotorVehicles 2024-06-01 2025-05-31 13295348 2023-06-01 2024-05-31 13295348 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-05-31 13295348 core:FurnitureFittings 2024-05-31 13295348 core:ComputerEquipment 2024-05-31 13295348 core:MotorVehicles 2024-05-31 13295348 2024-05-31 13295348 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 13295348 core:Subsidiary1 2024-06-01 2025-05-31 13295348 core:Subsidiary2 2024-06-01 2025-05-31 13295348 core:Subsidiary3 2024-06-01 2025-05-31 13295348 core:Subsidiary1 1 2024-06-01 2025-05-31 13295348 core:Subsidiary2 2 2024-06-01 2025-05-31 13295348 core:Subsidiary3 3 2024-06-01 2025-05-31 13295348 core:Subsidiary1 2025-05-31 13295348 core:Subsidiary2 2025-05-31 13295348 core:Subsidiary3 2025-05-31 13295348 core:CurrentFinancialInstruments 2025-05-31 13295348 core:CurrentFinancialInstruments 2024-05-31 13295348 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 13295348 bus:OrdinaryShareClass1 2025-05-31 13295348 bus:OrdinaryShareClass1 2024-05-31 13295348 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13295348 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13295348 bus:FRS102 2024-06-01 2025-05-31 13295348 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 13295348 bus:Director2 2024-06-01 2025-05-31 13295348 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP