IRIS Accounts Production v25.4.0.155 14476433 Board of Directors 1.7.24 30.6.25 30.6.25 5/2/2026 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14476433 2024-06-30 14476433 2025-06-30 14476433 2024-07-01 2025-06-30 14476433 2023-06-30 14476433 2023-07-01 2024-06-30 14476433 2024-06-30 14476433 ns15:EnglandWales 2024-07-01 2025-06-30 14476433 ns14:PoundSterling 2024-07-01 2025-06-30 14476433 ns10:Director1 2024-07-01 2025-06-30 14476433 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14476433 ns10:SmallEntities 2024-07-01 2025-06-30 14476433 ns10:Audited 2024-07-01 2025-06-30 14476433 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 14476433 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14476433 ns10:FullAccounts 2024-07-01 2025-06-30 14476433 ns10:Director2 2024-07-01 2025-06-30 14476433 ns10:RegisteredOffice 2024-07-01 2025-06-30 14476433 ns5:CurrentFinancialInstruments 2025-06-30 14476433 ns5:CurrentFinancialInstruments 2024-06-30 14476433 ns5:Non-currentFinancialInstruments 2025-06-30 14476433 ns5:Non-currentFinancialInstruments 2024-06-30 14476433 ns5:ShareCapital 2025-06-30 14476433 ns5:ShareCapital 2024-06-30 14476433 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 14476433 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 14476433 ns5:PlantMachinery 2024-06-30 14476433 ns5:PlantMachinery 2024-07-01 2025-06-30 14476433 ns5:PlantMachinery 2025-06-30 14476433 ns5:PlantMachinery 2024-06-30 14476433 ns5:CostValuation 2024-06-30 14476433 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 14476433 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 14476433 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| I@D UK LIMITED |

I@D UK LIMITED (REGISTERED NUMBER: 14476433)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

I@D UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | C N Delpirou

| L O'Brien

| REGISTERED OFFICE: | 50 Seymour Street

| London

| W1H 7JG

| REGISTERED NUMBER: | 14476433 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Philip Jones (FCA)

| AUDITORS: | Orcom Civvals Audit Limited

| Chartered Accountants and

| Statutory Auditors

| 50 Seymour Street

| London

| W1H 7JG

I@D UK LIMITED (REGISTERED NUMBER: 14476433)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,165 |  | 5,020 |  |

Investments | 5 | 1,830,351 |  | 1,830,351 |  |

1,838,516 |  | 1,835,371 |  |

CURRENT ASSETS

Debtors | 6 | 632,741 |  | 413,488 |  |

Cash at bank | 86,540 |  | 117,977 |  |

719,281 |  | 531,465 |  |

CREDITORS

Amounts falling due within one year | 7 | (4,316,647 | ) | (3,171,807 | ) |

NET CURRENT LIABILITIES | (3,597,366 | ) | (2,640,342 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,758,850 | ) | (804,971 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (486,313 | ) | (502,980 | ) |

NET LIABILITIES | (2,245,163 | ) | (1,307,951 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (2,245,164 | ) | (1,307,952 | ) |

(2,245,163 | ) | (1,307,951 | ) |

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 5 February 2026 and were signed on its behalf by:

C N Delpirou - Director

I@D UK LIMITED (REGISTERED NUMBER: 14476433)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| I@D 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.

| Turnover

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

| Tangible fixed assets

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

I@D UK LIMITED (REGISTERED NUMBER: 14476433)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis notwithstanding the Company has net liabilities of £1,231,623 at the year end. The parent company has agreed to provide financial support to the Company to the extent necessary to enable the Company to meet its obligations as they fall due for at least 12 months from the date of these financial statements.

| The directors therefore consider that the going concern basis is appropriate to the preparation of these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 5,193 |  |

| Additions | 4,500 |  |

| At 30 June 2025 | 9,693 |  |

| DEPRECIATION

| At 1 July 2024 | 173 |  |

| Charge for year | 1,355 |  |

| At 30 June 2025 | 1,528 |  |

| NET BOOK VALUE

| At 30 June 2025 | 8,165 |  |

| At 30 June 2024 | 5,020 |  |

I@D UK LIMITED (REGISTERED NUMBER: 14476433)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaki

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,830,351 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,830,351 |  |

| At 30 June 2024 | 1,830,351 |  |

| The Company acquired 100% of the share capital of David Lee Estates Ltd on 12 July 2023.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 24,084 |  | 24,615 |  |

| Other debtors | 608,657 |  | 388,873 |  |

632,741 |  | 413,488 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 211,152 |  | 105,306 |  |

| Taxation and social security | 13,182 |  | 18,509 |  |

| Other creditors | 4,092,313 |  | 3,047,992 |  |

4,316,647 |  | 3,171,807 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 486,313 |  | 502,980 |  |

9. | AUDITORS INFORMATION

| The auditors report on the financial statements was unqualified.

| Philip Jones (Senior Statutory Auditor) for and on behalf of Orcom Civvals Audit Limited signed the accounts on the the

I@D UK LIMITED (REGISTERED NUMBER: 14476433)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is I@D International Societe Par Actions Simplifiee, a company registered in France.