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COMPANY REGISTRATION NUMBER: 07670707

Institute of Innovation and Knowledge Exchange

Company Limited by Guarantee

Filleted Unaudited Abridged Financial Statements

30 June 2025

Institute of Innovation and Knowledge Exchange

Company Limited by Guarantee

Abridged Financial Statements

Year ended 30 June 2025

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Institute of Innovation and Knowledge Exchange

Company Limited by Guarantee

Abridged Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 3,338 |  | 1,028
Cash at bank and in hand | 9,933 |  | 36,469
| -------- |  | --------
| 13,271 |  | 37,497

Creditors: amounts falling due within one year | 1,352 |  | 1,907
| -------- |  | --------
Net current assets |  | 11,919 | 35,590
|  | -------- | --------
Total assets less current liabilities |  | 11,919 | 35,590
|  | -------- | --------
Net assets |  | 11,919 | 35,590
|  | -------- | --------

Capital and reserves

Profit and loss account |  | 11,919 | 35,590
|  | -------- | --------
Members funds |  | 11,919 | 35,590
|  | -------- | --------

These abridged 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 30 June 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 abridged 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 abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Institute of Innovation and Knowledge Exchange

Company Limited by Guarantee

Abridged Statement of Financial Position (continued)

30 June 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 18 March 2026 , and are signed on behalf of the board by:

Dr S Medhat |
Director |

Company registration number: 07670707

Institute of Innovation and Knowledge Exchange

Company Limited by Guarantee

Notes to the Abridged Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 22 Mathecombe Road, Slough, SL1 5FG, England.
2. Statement of compliance
These abridged 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. 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 services rendered, stated net of discounts and of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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:

| Fixtures & Fittings | - | 25% reducing balance

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.
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. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
4. Company limited by guarantee
The company does not have issued share capital, it is limited by guarantee.
5. Tangible assets

| £
Cost |
At 1 July 2024 and 30 June 2025 | 1,699
| -------
Depreciation |
At 1 July 2024 and 30 June 2025 | 1,699
| -------
Carrying amount |
At 30 June 2025 | –
| -------
At 30 June 2024 | –
| -------

6. Limited by guarantee
The company is limited by guarantee of the directors and does not have issued share capital.
7. Directors' advances, credits and guarantees
At the year end the company owed Dr S Medhat and Mrs M Medhat £100 (2024: £100).
8. Related party transactions
The company was under the joint control of Dr S Medhat and Mrs M Medhat throughout the current and previous year who are also directors of IKE Group Limited. During the year the company paid £87,725 (2024: £102,500) to IKE Group Limited.