Registration number: 04817810

IOT Holdings Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

IOT Holdings Limited

Company Information

Directors

Mr Andrew John Bird Mrs Helen Ruth Bird

Registered office

The Kings Centre Barleythorpe Oakham Rutland LE15 7WD

Accountants

Mrs Sara Passey AIMS Accountants for Business 9 Church Street Langham Rutland LE15 7JE

IOT Holdings Limited

(Registration number: 04817810)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Investments	5	100	100
Current assets
Debtors	6	1,154	1,400
Cash at bank and in hand		19,370	17,500
		20,524	18,900
Creditors: Amounts falling due within one year	7	(976)	(972)
Net current assets		19,548	17,928
Net assets		19,648	18,028
Capital and reserves
Called up share capital		140	140
Capital redemption reserve		28	28
Retained earnings		19,480	17,860
Shareholders' funds		19,648	18,028

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 May 2026 and signed on its behalf by:
 

IOT Holdings Limited

(Registration number: 04817810)
Balance Sheet as at 30 September 2025

......................................... Mr Andrew John Bird Director

IOT Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
The Kings Centre Barleythorpe
Oakham
Rutland
LE15 7WD
United Kingdom

These financial statements were authorised for issue by the Board on 6 May 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.

Tax

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.

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.

IOT Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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
Furniture and fittings	33% balance reducing

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Trade debtors

Trade debtors are amounts due from its subsidiary.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

IOT Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	428	428
At 30 September 2025	428	428
Depreciation
At 1 October 2024	428	428
At 30 September 2025	428	428
Carrying amount
At 30 September 2025	-	-

5	Investments

	2025 £	2024 £
Investments in subsidiaries	100	100