i-Wonder Aggregator Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06742731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

I-WONDER AGGREGATOR SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J Vincent FTC

M S Ryder

F M Howard

REGISTERED OFFICE:

3 Warren Farm Barns

Andover Road

Micheldever Station

Winchester

Hampshire

SO21 3FL

REGISTERED NUMBER:

06742731 (England and Wales)

FIXED ASSETS

Intangible assets

4

4,951

10,780

Tangible assets

5

14,858

9,352

Investments

6

1

19,810

20,133

CURRENT ASSETS

Debtors

7

2,210,988

1,146,178

Cash at bank

117,798

689,760

2,328,786

1,835,938

CREDITORS

Amounts falling due within one year

8

1,691,921

1,410,915

NET CURRENT ASSETS

636,865

425,023

TOTAL ASSETS LESS CURRENT
LIABILITIES

656,675

445,156

CREDITORS

Amounts falling due after more than one
year

9

60,000

6,451

NET ASSETS

596,675

438,705

CAPITAL AND RESERVES

Called up share capital

123

125

Capital redemption reserve

4

2

Retained earnings

596,548

438,578

SHAREHOLDERS' FUNDS

596,675

438,705

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

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 8th May 2026 and were signed on its behalf by:

M S Ryder - Director

1.	STATUTORY INFORMATION

i-Wonder Aggregator Services 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 (£).

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 represents income derived from the company's principal activity and is stated net of value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st November 2024

and 31st October 2025

41,651

AMORTISATION

At 1st November 2024

30,871

Charge for year

5,829

At 31st October 2025

36,700

NET BOOK VALUE

At 31st October 2025

4,951

At 31st October 2024

10,780

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

26,625

Additions

12,783

Disposals

(8,976

)

At 31st October 2025

30,432

DEPRECIATION

At 1st November 2024

17,273

Charge for year

7,017

Eliminated on disposal

(8,716

)

At 31st October 2025

15,574

NET BOOK VALUE

At 31st October 2025

14,858

At 31st October 2024

9,352

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st November 2024

and 31st October 2025

1

NET BOOK VALUE

At 31st October 2025

1

At 31st October 2024

1

7.

DEBTORS

31.10.25

31.10.24

£

Amounts falling due within one year:

Trade debtors

1,426,439

781,537

Amounts owed by group undertakings

-

8,246

Other debtors

244,549

356,395

1,670,988

1,146,178

Amounts falling due after more than one year:

Other debtors

540,000

-

Aggregate amounts

2,210,988

1,146,178

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

6,129

10,000

Trade creditors

143,149

630,431

Amounts owed to group undertakings

9,597

5,423

Taxation and social security

196,002

114,371

Other creditors

1,337,044

650,690

1,691,921

1,410,915

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans

-

6,451

Other creditors

60,000

-

60,000

6,451

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

Within one year

25,597

Between one and five years

31,997

57,594

83,191

There is a 3 month notice period regarding the rental lease commitment above.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st October 2025 and 31st October 2024:

31.10.25

31.10.24

£

R J Vincent FTC

Balance outstanding at start of year

10,000

(33,091

)

Amounts advanced

313

45,454

Amounts repaid

-

(2,363

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

10,313

10,000

The terms agreed are that the advances are repayable on demand and interest is to be charged on all advances at the official rate where the balance exceeds £10,000 at any time during the year.

Interest of £313 (2024: £Nil) has been charged.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is I-Wonder Solutions Group Holdings Limited, a company registered in England and Wales.

The ultimate controlling party is R J Vincent FTC.