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Registered number: 06419505
iOpener Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
iOpener Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
iOpener Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06419505

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 2,000 |  | 2,000
|  |  | 2,000 |  | 2,000
Creditors: Amounts Falling Due Within One Year | 5 | (943 ) |  | (943 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (943 ) |  | (943 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,057 |  | 1,057
NET ASSETS |  |  | 1,057 |  | 1,057
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,057 |  | 1,057
Capital redemption reserve |  |  | - |  | (19,682 )
Profit and Loss Account |  |  | - |  | 19,682
SHAREHOLDERS' FUNDS |  |  | 1,057 |  | 1,057

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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr V Kumar Director
1 April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
iOpener Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
iOpener Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06419505 . The registered office is Unit 15 Somerville Court Trinity Way, Adderbury, Banbury, OX17 3SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statement present information about the company as an individual entity and not about its group.
2.2. Fixed asset investments
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)
- -
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 2,000
As at 31 December 2025 | 2,000
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 2,000
As at 1 January 2025 | 2,000

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 943 |  | 943

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,057 |  | 1,057

Page 2
Page 3
iOpener Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Ultimate Parent Undertaking and Controlling Party
iOpener Holdings Limited is the parent company of iOpener Limited and iOpener Inst. for People and Performance Limited by virture of owing 100% of the issued share capital in each company.
The controlling party of iOpener Holdings is Mr V Kumar who owns more than 50% of the issued share capital.
Consolidated accounts have not been prepared.
8. Subsidiaries
These financial statements are separate company financial statements for iOpener Holdings Limited.
Details of the company's subsidiaries at 31 December 2024 are as follows:

1. iOpener Limited. Registered in England and Wales - 100% of the issued ordinary share capital is held by iOpener Holdings Limited
2. iOpener Inst for People and Performance Limited. Registerd in England and Wales - 100% of the issued ordinary share capital is held by iOpener Holdings Limited.

The aggregate capital and reserves and the results for the year, of the subsidiaries noted above was as follows:
iOpener Limited
No profit or loss.
Capital and Reserves - £1,000
iOpener Inst. for People and Performance Limited
Profit - £65,075
Capital and Reserves - £488,514
Page 3