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COMPANY REGISTRATION NUMBER: 03334833

Intelligent Decisioning Ltd

Filleted Unaudited Financial Statements

31 December 2025

Intelligent Decisioning Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 44,507 | 65,958

Current assets

Work in progress | 5,285 |  | 1,650
Debtors | 6 | 320,785 |  | 427,135
Cash at bank and in hand | 173,479 |  | 116,788
| --------- |  | ---------
| 499,549 |  | 545,573

Creditors: amounts falling due within one year | 7 | 342,704 |  | 320,236
| --------- |  | ---------
Net current assets |  | 156,845 | 225,337
|  | --------- | ---------
Total assets less current liabilities |  | 201,352 | 291,295

Creditors: amounts falling due after more than one year | 8 |  | 53,544 | 75,051
|  | --------- | ---------
Net assets |  | 147,808 | 216,244
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 20,000 | 20,000
Capital redemption reserve |  | 20,000 | 20,000
Profit and loss account |  | 107,808 | 176,244
|  | --------- | ---------
Shareholders funds |  | 147,808 | 216,244
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Intelligent Decisioning Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

Mr A Pounder
Director

Company registration number: 03334833

Intelligent Decisioning Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Lyndhurst, 1 Cranmer Street, Long Eaton, Nottingham, NG10 1NJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are recorded at the fair value at the acquisition date. Internally-generated software development costs qualify for capitalisation when the company can demonstrate all of the following: - The technical feasibility of completing the intangible asset so that it will be available for use or sale; - Its intention to complete the intangible asset and use or sell it; - Its ability to use or sell the intangible asset; - How the intangible asset will generate probable future economic benefits; - The existence of a market or, if it is to be used internally, the usefulness of the intangible asset; - The availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and - Its ability to measure reliably the expenditure attributable to the intangible asset during development. Costs which are incurred after the general release of internally-generated software or costs which are incurred in order to enhance existing products are expensed in the period in which they are incurred and included within research and development expense in the financial statements.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Computer equipment | - | 25% straight line
| Plant & machinery | - | 25% straight line
| Fixtures & fittings | - | 25% straight line
| Motor vehicles | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Work in progress
In determining the amount of revenue to be recognised on incomplete contracts, it is necessary to estimate their stage of completion, the remaining time and costs to be incurred and the amounts that will be paid for the services provided. These estimates are made on a contract by contract basis and a different assessment of any of these factors would result in a change to the amount of revenue recognised.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 12 ).
5. Tangible assets

| Computer equipment | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2025 and 31 December 2025 | 93,949 | 1,502 | 13,520 | 79,202 | 188,173
| -------- | ------- | -------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 January 2025 | 90,864 | 1,502 | 13,520 | 16,329 | 122,215
Charge for the year | 1,650 | – | – | 19,801 | 21,451
| -------- | ------- | -------- | -------- | ---------
At 31 December 2025 | 92,514 | 1,502 | 13,520 | 36,130 | 143,666
| -------- | ------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |
At 31 December 2025 | 1,435 | – | – | 43,072 | 44,507
| -------- | ------- | -------- | -------- | ---------
At 31 December 2024 | 3,085 | – | – | 62,873 | 65,958
| -------- | ------- | -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 30,974 | 47,132
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 254,967 | 253,833
Other debtors | 34,844 | 126,170
| --------- | ---------
| 320,785 | 427,135
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,000 | 5,000
Trade creditors | 2,721 | 2,380
Social security and other taxes | 55,845 | 73,257
Other creditors | 279,138 | 239,599
| --------- | ---------
| 342,704 | 320,236
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 21,514 | 26,351
Other creditors | 32,030 | 48,700
| -------- | --------
| 53,544 | 75,051
| -------- | --------

9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr A Pounder | 51,000 | 10,000 | ( 51,000) | 10,000
| Mr A Smith | 51,000 | 12,000 | ( 51,000) | 12,000
|  | --------- | -------- | --------- | --------
|  | 102,000 | 22,000 | ( 102,000) | 22,000
|  | --------- | -------- | --------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr A Pounder | – | 65,000 | ( 14,000) | 51,000
| Mr A Smith | – | 65,000 | ( 14,000) | 51,000
|  | ---- | --------- | -------- | ---------
|  | – | 130,000 | ( 28,000) | 102,000
|  | ---- | --------- | -------- | ---------

The directors loans are interest free and repayable on demand.