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Registration number: 11110293

Issava Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Issava Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Issava Limited

Company Information

Director | S Isvarphornchai

Registered office | 128 City Road London EC1V 2NX

Accountants | ENF Solutions Limited Chartered Certified Accountant 181A Middlewood Road Sheffield S6 4HD

Issava Limited

(Registration number: 11110293)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,362 | 365
Current assets |  |  |
Cash at bank and in hand |  | 20,826 | 15,862
Creditors: Amounts falling due within one year | 5 | (17,940) | (16,878)
Net current assets/(liabilities) |  | 2,886 | (1,016)
Net assets/(liabilities) |  | 4,248 | (651)
Capital and reserves |  |  |
Called up share capital | 6 | 10 | 10
Retained earnings |  | 4,238 | (661)
Shareholders' funds/(deficit) |  | 4,248 | (651)

Issava Limited

(Registration number: 11110293)
Balance Sheet as at 31 December 2025 (continued)

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 April 2026

......................................... S Isvarphornchai Director

Issava Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
128 City Road
London
EC1V 2NX

These financial statements were authorised for issue by the director on 2 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Issava Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 20% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Issava Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Issava Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 1,737 | 1,737
Additions | 1,427 | 1,427
At 31 December 2025 | 3,164 | 3,164
Depreciation
At 1 January 2025 | 1,372 | 1,372
Charge for the year | 430 | 430
At 31 December 2025 | 1,802 | 1,802
Carrying amount
At 31 December 2025 | 1,362 | 1,362
At 31 December 2024 | 365 | 365

Issava Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 804 | -
Accruals and deferred income | 1,060 | 1,114
Other creditors | 16,076 | 15,764
| 17,940 | 16,878

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 10 | 10 | 10 | 10