Company registration number 05861603 (England and Wales)
INTERACTIVE WORKSHOPS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Octagon
Suite E2, 2nd Floor
Middleborough
Colchester
CO1 1TG
INTERACTIVE WORKSHOPS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
INTERACTIVE WORKSHOPS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
81,240
120,716
Investments
4
2,000
2,000
83,240
122,716
Current assets
Debtors
5
1,524,468
1,028,980
Cash at bank and in hand
1,351,996
1,911,015
2,876,464
2,939,995
Creditors: amounts falling due within one year
6
(722,426)
(1,154,661)
Net current assets
2,154,038
1,785,334
Total assets less current liabilities
2,237,278
1,908,050
Provisions for liabilities
(5,090)
(15,844)
Net assets
2,232,188
1,892,206
Capital and reserves
Called up share capital
7
3
3
Profit and loss reserves
2,232,185
1,892,203
Total equity
2,232,188
1,892,206

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

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

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr J Sercombe
Director
Company registration number 05861603 (England and Wales)
INTERACTIVE WORKSHOPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Interactive Workshops Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 8 The Barrel Yard Vinery Way, Shepherds Bush, London, W6 0LQ.

1.1
Basis of preparation

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

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers and is recognised in the accounting period in which the goods and services are rendered. Deferred Revenue is shown as a liability on the balance sheet and represents a prepayment by our customers for services that are yet to be delivered.. The revenue is recognised as earned revenue on the Income Statement as the service is delivered to the customer.

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:

Leasehold improvements
10% straight line
Plant and equipment
25% reducing balnace
Fixtures and fittings
25% straight line
Computers
33.3% straight line

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
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.

INTERACTIVE WORKSHOPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial assets

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Basic financial liabilities

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest method. Loans and borrowings that are receivable within one year are not discounted. If an arrangement constitutes a finance transaction it is measured at present value of future payments discounted at a market rate of interest for a similar loan.

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
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Retirement benefits

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

1.11
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 leases asset are consumed.

INTERACTIVE WORKSHOPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.12

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
28
27
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 January 2025
137,995
8,991
93,115
125,658
365,759
Additions
2,850
-
0
2,142
7,284
12,276
At 31 December 2025
140,845
8,991
95,257
132,942
378,035
Depreciation and impairment
At 1 January 2025
68,582
4,264
64,857
107,340
245,043
Depreciation charged in the year
13,951
1,182
20,626
15,993
51,752
At 31 December 2025
82,533
5,446
85,483
123,333
296,795
Carrying amount
At 31 December 2025
58,312
3,545
9,774
9,609
81,240
At 31 December 2024
69,413
4,727
28,258
18,318
120,716
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2,000
2,000
INTERACTIVE WORKSHOPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
518,966
664,556
Amounts owed by group undertakings
834,615
252,665
Other debtors
170,887
111,759
1,524,468
1,028,980
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
144,514
30,259
Taxation and social security
133,689
123,340
Other creditors
444,223
1,001,062
722,426
1,154,661
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3
3
3
3
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

Senior Statutory Auditor:
Oliver White
Statutory Auditor:
Affinia (Colchester)
Date of audit report:
1 April 2026
9
Operating lease commitments
As 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
£
£
Total commitments
690,000
878,991
INTERACTIVE WORKSHOPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
10
Ultimate controlling party

The ultimate controlling party is a subsidiary undertaking of Cegos Idet International SA, a company incorporated in France.

The largest group in which the results of the Company are consolidated is that headed by NCPB, a company incorporated in France. The consolidated financial statements are available from The Company Secretary, NCPB, 19 Rue Rene Jacques, 92798 Issy-les-Moulineaux Cx9, France.

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