IRIS Accounts Production v25.4.12.37 SC384641 Board of Directors 1.7.24 30.6.25 30.6.25 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC384641 2024-06-30 SC384641 2025-06-30 SC384641 2024-07-01 2025-06-30 SC384641 2023-06-30 SC384641 2023-07-01 2024-06-30 SC384641 2024-06-30 SC384641 ns15:Scotland 2024-07-01 2025-06-30 SC384641 ns14:PoundSterling 2024-07-01 2025-06-30 SC384641 ns10:Director1 2024-07-01 2025-06-30 SC384641 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC384641 ns10:SmallEntities 2024-07-01 2025-06-30 SC384641 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC384641 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC384641 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC384641 ns10:FullAccounts 2024-07-01 2025-06-30 SC384641 ns10:Director2 2024-07-01 2025-06-30 SC384641 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC384641 ns5:CurrentFinancialInstruments 2025-06-30 SC384641 ns5:CurrentFinancialInstruments 2024-06-30 SC384641 ns5:ShareCapital 2025-06-30 SC384641 ns5:ShareCapital 2024-06-30 SC384641 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC384641 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC384641 ns5:PlantMachinery 2024-07-01 2025-06-30 SC384641 ns5:PlantMachinery 2024-06-30 SC384641 ns5:PlantMachinery 2025-06-30 SC384641 ns5:PlantMachinery 2024-06-30 SC384641 ns5:CostValuation 2024-06-30 SC384641 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC384641 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 SC384641 ns5:WithinOneYear 2025-06-30 SC384641 ns5:WithinOneYear 2024-06-30 SC384641 ns5:BetweenOneFiveYears 2025-06-30 SC384641 ns5:BetweenOneFiveYears 2024-06-30 SC384641 ns5:AllPeriods 2025-06-30 SC384641 ns5:AllPeriods 2024-06-30

REGISTERED NUMBER: SC384641 (Scotland)

| Informed Sources (Europe) Ltd |

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Informed Sources (Europe) Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | A S Cadd

| A Leckie

| REGISTERED OFFICE: | 9 Ainslie Place

| Edinburgh

| EH3 6AS

| REGISTERED NUMBER: | SC384641 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | HSBC Bank plc

| 17 Gerrard Street

| London

| W1D 6HB

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 325 |  | 101 |  |

Investments | 5 | 36,225 |  | 36,225 |  |

36,550 |  | 36,326 |  |

CURRENT ASSETS

Debtors | 6 | 136,352 |  | 208,752 |  |

Cash at bank | 26,047 |  | 14,501 |  |

162,399 |  | 223,253 |  |

CREDITORS

Amounts falling due within one year | 7 | 97,945 |  | 167,215 |  |

NET CURRENT ASSETS | 64,454 |  | 56,038 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 101,004 |  | 92,364 |  |

PROVISIONS FOR LIABILITIES | - |  | 25 |  |

NET ASSETS | 101,004 |  | 92,339 |  |

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Balance Sheet - continued

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 101,002 |  | 92,337 |  |

101,004 |  | 92,339 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 16 February 2026 and were signed on its behalf by:

A S Cadd - Director

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Informed Sources (Europe) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover represents the value of marketing research and information services provided during the year.

| Turnover from marketing research and information services is recognised as the company earns the right to consideration.

| Royalties are recognised as the company becomes entitled to receive royalties.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost

| Investments in subsidiaries

| 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.

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments comprise financial assets and financial liabilities which are recognised when the company become a party to the contractual provisions of the instrument. Financial instruments are classified as "basic" in accordance with FRS102 and are accounted for at amortised cost using the effective interest method.The effective interest rate is the rate that exactly discounts estimated future cash flows over the life of the financial assets or liability to the net carrying amount on initial recognition. Discounting is not applied to short-term receivables and payables, where the effect is immaterial.

| Financial assets at cost compromise cash and other debtors. Financial liabilities compromise bank and other loans, accruals and other creditors.

| 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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a direct contribution pension scheme. Contributions payable to the company pension scheme are charged in the period to which they relate.

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Provision for liabilities

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 1,395 |  |

| Additions | 557 |  |

| At 30 June 2025 | 1,952 |  |

| DEPRECIATION

| At 1 July 2024 | 1,294 |  |

| Charge for year | 333 |  |

| At 30 June 2025 | 1,627 |  |

| NET BOOK VALUE

| At 30 June 2025 | 325 |  |

| At 30 June 2024 | 101 |  |

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 36,225 |  |

| NET BOOK VALUE

| At 30 June 2025 | 36,225 |  |

| At 30 June 2024 | 36,225 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 55,880 |  | 40,102 |  |

| Amounts owed by group undertakings | 72,666 |  | 166,958 |  |

| Other debtors | 7,806 |  | 1,692 |  |

136,352 |  | 208,752 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 8,647 |  | 108,781 |  |

| Taxation and social security | 3,105 |  | 1,906 |  |

| Other creditors | 86,193 |  | 56,528 |  |

97,945 |  | 167,215 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 20,975 |  | - |  |

| Between one and five years | 20,564 |  | - |  |

41,539 |  | - |  |

| Informed Sources (Europe) Ltd (Registered number: SC384641) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | RELATED PARTY DISCLOSURES

| Balances due from/(to) subsidiary companies were as follows:

| At 30 June |  | 2025 |  | 2024 |  |

| Informed Sources International (Pty) Ltd |  | 67,159 |  | 162,695 |  |

| Informed Sources Ltd |  | 5,507 |  | 4,263 |  |

| In addition to intercompany loan balances, Informed Sources (Europe) Ltd purchased goods from other group companies and had balances with them as follows:

| At 30 June |  | 2025 |  | 2024 |  |

| Informed Sources (Polska) Sp |  | - |  | (100,043 | ) |

| Informed Sources (Australia) Pty Ltd |  | - |  | (2,081 | ) |

| Informed Sources (Suomi) Oy |  | 647 |  | - |  |

| Informed Sources (Malaysia) Sdn Bhd |  | (8,625 | ) | (5,871 | ) |

| Loans with related parties are unsecured, interest free and have no fixed terms of repayment.

10. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking of Informed Sources (Europe) Limited is Informed Sources (International) Pty Limited which is incorporated in Australia.

| The ultimate parent undertaking of Informed Sources (Europe) Limited is Informed Sources Pty Limited which is incorporated in Australia.

| The ultimate controlling party of Informed Sources (Europe) Limited is Alan & Nicola Cadd by virtue of their shareholding in Informed Sources Pty Limited.