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REGISTERED NUMBER: 05085612 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

IDENTITY SYSTEMS LIMITED

IDENTITY SYSTEMS LIMITED (REGISTERED NUMBER: 05085612) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| IDENTITY SYSTEMS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Patricia Mary Mowla

| Aaron Mowla

| REGISTERED OFFICE: | 22 Dale Street

| London

| W4 2BL

| REGISTERED NUMBER: | 05085612 (England and Wales)

| ACCOUNTANTS: | bk plus Keighley

| Chartered Certified Accountants

| Suite 1, Aireside House

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

IDENTITY SYSTEMS LIMITED (REGISTERED NUMBER: 05085612) |

BALANCE SHEET

31 AUGUST 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 268,171 |  | 279,094 |  |

CURRENT ASSETS

Stocks | 89,989 |  | 108,071 |  |

Debtors | 5 | 1,536,831 |  | 1,694,250 |  |

Cash at bank and in hand | 2,792,280 |  | 2,875,610 |  |

4,419,100 |  | 4,677,931 |  |

CREDITORS

Amounts falling due within one year | 6 | (143,909 | ) | (254,380 | ) |

NET CURRENT ASSETS | 4,275,191 |  | 4,423,551 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,543,362 |  | 4,702,645 |  |

PROVISIONS FOR LIABILITIES | (1,675 | ) | (2,621 | ) |

NET ASSETS | 4,541,687 |  | 4,700,024 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 4,541,686 |  | 4,700,023 |  |

SHAREHOLDERS' FUNDS | 4,541,687 |  | 4,700,024 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

IDENTITY SYSTEMS LIMITED (REGISTERED NUMBER: 05085612) |

BALANCE SHEET - continued

31 AUGUST 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

Aaron Mowla - Director

IDENTITY SYSTEMS LIMITED (REGISTERED NUMBER: 05085612) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Identity Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

IDENTITY SYSTEMS LIMITED (REGISTERED NUMBER: 05085612) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 1 September 2024 | 311,228 |  | 57,432 |  | 368,660 |  |

| Additions | - |  | 1,434 |  | 1,434 |  |

| Disposals | - |  | (18,322 | ) | (18,322 | ) |

| At 31 August 2025 | 311,228 |  | 40,544 |  | 351,772 |  |

| DEPRECIATION

| At 1 September 2024 | 45,929 |  | 43,637 |  | 89,566 |  |

| Charge for year | 3,828 |  | 2,232 |  | 6,060 |  |

| Eliminated on disposal | - |  | (12,025 | ) | (12,025 | ) |

| At 31 August 2025 | 49,757 |  | 33,844 |  | 83,601 |  |

| NET BOOK VALUE

| At 31 August 2025 | 261,471 |  | 6,700 |  | 268,171 |  |

| At 31 August 2024 | 265,299 |  | 13,795 |  | 279,094 |  |

IDENTITY SYSTEMS LIMITED (REGISTERED NUMBER: 05085612) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | DEBTORS

2025 | 2024 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 41,734 |  | 103,534 |  |

| Other debtors | 1,188,826 |  | 1,284,445 |  |

1,230,560 |  | 1,387,979 |  |

| Amounts falling due after more than one year:

| Other debtors | 306,271 |  | 306,271 |  |

| Aggregate amounts | 1,536,831 |  | 1,694,250 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | - |  | 10,449 |  |

| Taxation and social security | 128,387 |  | 143,965 |  |

| Other creditors | 15,522 |  | 99,966 |  |

143,909 |  | 254,380 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

| £ | £

| Patricia Mary Mowla and Aaron Mowla

| Balance outstanding at start of year | 1,166,572 |  | 1,166,600 |  |

| Amounts advanced | 85 |  | - |  |

| Amounts repaid | - |  | (28 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,166,657 |  | 1,166,572 |  |