Company registration number 12734021 (England and Wales)
THE OLD IVY HOUSE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
THE OLD IVY HOUSE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
THE OLD IVY HOUSE LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
Notes
£
£
£
£
Fixed assets
Tangible assets
3
716
178
Current assets
Stocks
4
9,819
7,741
Debtors
5
11,409
5,000
Cash at bank and in hand
4,160
29,834
25,388
42,575
Creditors: amounts falling due within one year
6
(121,045)
(114,489)
Net current liabilities
(95,657)
(71,914)
Net liabilities
(94,941)
(71,736)
Capital and reserves
Called up share capital
7
15
15
Profit and loss reserves
(94,956)
(71,751)
Total equity
(94,941)
(71,736)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 2 April 2026 and are signed on its behalf by:
D J Currie
Director
Company registration number 12734021 (England and Wales)
THE OLD IVY HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

The Old Ivy House Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 82 St John Street, London, EC1M 4JN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts have been prepared on a going concern basis despite net liabilities of £94,941 (2024: £71,736) on the basis that the directors and the shareholders of the company have agreed and confirmed to support the company for the foreseeable future.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipments
Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

THE OLD IVY HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

THE OLD IVY HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
6
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
532
Additions
736
At 31 July 2025
1,268
Depreciation and impairment
At 1 August 2024
354
Depreciation charged in the year
198
At 31 July 2025
552
Carrying amount
At 31 July 2025
716
At 31 July 2024
178
4
Stocks
2025
2024
£
£
Stocks
9,819
7,741
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
6,409
-
0
THE OLD IVY HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
5
Debtors
(Continued)
- 5 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
5,000
5,000
Total debtors
11,409
5,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,565
12,667
Corporation tax
1,617
-
0
Other taxation and social security
13,890
10,211
Other creditors
91,973
91,611
121,045
114,489
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A share of £1 each
5
5
5
5
Ordinary B share of £1 each
5
5
5
5
Ordinary C share of £1 each
5
5
5
5
15
15
15
15
8
Operating lease commitments
lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
354,708
402,496
THE OLD IVY HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
9
Related party transactions

Analog Republic Limited

A company in which both D J Currie and C L Neal are directors and shareholders.

As at 31 July 2025, the company owed £89,100 (2024: £89,100) to Analog Republic Limited.

10
Directors' transactions
Advances
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
C A Davidson
-
-
4,792
4,792
-
4,792
4,792
2025-07-31 2024-08-01 false false false 02 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Currie C L Neal C A Davidson 12734021 2024-08-01 2025-07-31 12734021 2025-07-31 12734021 2024-07-31 12734021 core:OtherPropertyPlantEquipment 2025-07-31 12734021 core:OtherPropertyPlantEquipment 2024-07-31 12734021 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 12734021 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 12734021 core:CurrentFinancialInstruments 2025-07-31 12734021 core:CurrentFinancialInstruments 2024-07-31 12734021 core:ShareCapital 2025-07-31 12734021 core:ShareCapital 2024-07-31 12734021 core:RetainedEarningsAccumulatedLosses 2025-07-31 12734021 core:RetainedEarningsAccumulatedLosses 2024-07-31 12734021 core:ShareCapitalOrdinaryShareClass1 2025-07-31 12734021 core:ShareCapitalOrdinaryShareClass1 2024-07-31 12734021 core:ShareCapitalOrdinaryShareClass2 2025-07-31 12734021 core:ShareCapitalOrdinaryShareClass2 2024-07-31 12734021 core:ShareCapitalOrdinaryShareClass3 2025-07-31 12734021 core:ShareCapitalOrdinaryShareClass3 2024-07-31 12734021 core:ShareCapitalOrdinaryShares 2025-07-31 12734021 core:ShareCapitalOrdinaryShares 2024-07-31 12734021 bus:Director1 2024-08-01 2025-07-31 12734021 core:ComputerEquipment 2024-08-01 2025-07-31 12734021 2023-08-01 2024-07-31 12734021 core:OtherPropertyPlantEquipment 2024-07-31 12734021 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 12734021 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 12734021 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 12734021 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 12734021 bus:OrdinaryShareClass2 2024-08-01 2025-07-31 12734021 bus:OrdinaryShareClass3 2024-08-01 2025-07-31 12734021 bus:OrdinaryShareClass1 2025-07-31 12734021 bus:OrdinaryShareClass1 2024-07-31 12734021 bus:OrdinaryShareClass2 2025-07-31 12734021 bus:OrdinaryShareClass2 2024-07-31 12734021 bus:OrdinaryShareClass3 2025-07-31 12734021 bus:OrdinaryShareClass3 2024-07-31 12734021 bus:AllOrdinaryShares 2025-07-31 12734021 bus:AllOrdinaryShares 2024-07-31 12734021 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12734021 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12734021 bus:FRS102 2024-08-01 2025-07-31 12734021 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12734021 bus:Director2 2024-08-01 2025-07-31 12734021 bus:Director3 2024-08-01 2025-07-31 12734021 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP