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REGISTERED NUMBER: 08371065 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ID DEVELOPMENTS (UK) LIMITED

ID DEVELOPMENTS (UK) LIMITED (REGISTERED NUMBER: 08371065)

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ID DEVELOPMENTS (UK) LIMITED

Company Information

for the year ended 31 March 2025

| DIRECTORS: | Mr I Dickson

| Mrs N Dickson

| REGISTERED OFFICE: | The Old Barn

| Worton Park

| Cassington

| Witney

| OX29 4SY

| REGISTERED NUMBER: | 08371065 (England and Wales)

| ACCOUNTANTS: | Camerons Accountancy Consultants Limited

| Chartered Accountants

| 9 Worton Park

| Cassington

| Witney

| Oxfordshire

| OX29 4SX

ID DEVELOPMENTS (UK) LIMITED (REGISTERED NUMBER: 08371065)

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 7,345,000 |  | 7,345,000 |  |

CURRENT ASSETS

Debtors | 5 | 193,990 |  | 192,117 |  |

Cash at bank | 1,815 |  | - |  |

195,805 |  | 192,117 |  |

CREDITORS

Amounts falling due within one year | 6 | 716,306 |  | 763,296 |  |

NET CURRENT LIABILITIES | (520,501 | ) | (571,179 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,824,499 |  | 6,773,821 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (6,150,769 | ) | (6,150,769 | ) |

PROVISIONS FOR LIABILITIES | (196,703 | ) | - |  |

NET ASSETS | 477,027 |  | 623,052 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 590,109 |  | 786,812 |  |

Retained earnings | (113,182 | ) | (163,860 | ) |

SHAREHOLDERS' FUNDS | 477,027 |  | 623,052 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 13 February 2026 and were signed on its behalf by:

Mr I Dickson - Director

ID DEVELOPMENTS (UK) LIMITED (REGISTERED NUMBER: 08371065)

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| ID Developments (UK) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and is transferred to a non-distributable fair value reserve.

| 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 provided on all temporary differences between the carrying value of assets and liabilities in the financial statements and their corresponding tax bases.

| The company holds investment properties that are measured at fair value. The revaluation gains and losses give rise to taxable temporary differences, because the fair value model results in a carrying amount that differs from the tax base, which is typically based on historic cost.

| Accordingly, a deferred tax liability has been recognised on the revaluation of investment properties.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 7,345,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,345,000 |  |

| At 31 March 2024 | 7,345,000 |  |

ID DEVELOPMENTS (UK) LIMITED (REGISTERED NUMBER: 08371065)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2021 | 73,682 |  |

| Valuation in 2023 | 711,536 |  |

| Valuation in 2024 | 1,594 |  |

| Cost | 6,558,188 |  |

7,345,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 193,990 |  | 192,117 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 51,053 |  |

| Trade creditors | 2,592 |  | 2,700 |  |

| Taxation and social security | 6,295 |  | (2,619 | ) |

| Other creditors | 707,419 |  | 712,162 |  |

716,306 |  | 763,296 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 6,150,769 |  | 6,150,769 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 51,053 |  |

| Other loans | 2,229,932 |  | 2,229,932 |  |

2,229,932 |  | 2,280,985 |  |

| The Director has guaranteed the bank overdraft by charging a personal asset to Barclays Bank.

| A loan from Lendco Limited has been secured over an investment property owned by the Company.

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024 | 786,812 |  |

| Fair value adjustment | (196,703 | ) |

| At 31 March 2025 | 590,109 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 31st March 2025, ID Developments (UK) Limited owed its director, Mrs N Dickson, £1,599,857 (£1,608,027 in 2024). The loan is interest free and is shown within Other Creditors.

ID DEVELOPMENTS (UK) LIMITED (REGISTERED NUMBER: 08371065)

Notes to the Financial Statements - continued

for the year ended 31 March 2025

11. | RELATED PARTY DISCLOSURES

| A company controlled by a director provided a loan to ID Developments (UK) Limited.

| As at 31st March 2025, the balance owing by ID Developments (UK) Limited to the entity was £3,000,000 (£3,000,000 in 2024). The loan is interest free and is shown within Other Creditors.