Ivory Egg Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12135033

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		226,181		253,143
Investments	5		386,313		386,313

			612,494		639,456
CURRENT ASSETS
Debtors	6	308,264		255,756
Cash at bank and in hand		20,035		24,451

		328,299		280,207
Creditors: Amounts Falling Due Within One Year	8	(695,292 )		(554,740 )

NET CURRENT ASSETS (LIABILITIES)			(366,993 )		(274,533 )

TOTAL ASSETS LESS CURRENT LIABILITIES			245,501		364,923

NET ASSETS			245,501		364,923

CAPITAL AND RESERVES
Called up share capital	9		58,522		51,860
Share premium account			144,786		51,520
Profit and Loss Account			42,193		261,543

SHAREHOLDERS' FUNDS			245,501		364,923

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Ivory Egg Group Ltd

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Price

Director

06/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ivory Egg Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12135033 . The registered office is 38 Churchill Park, Colwick, Nottingham, NG4 2HF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line

2.4. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Ivory Egg Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	282,883
Additions	1,271

As at 31 December 2025	284,154

Depreciation
As at 1 January 2025	29,740
Provided during the period	28,233

As at 31 December 2025	57,973

Net Book Value
As at 31 December 2025	226,181

As at 1 January 2025	253,143

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	386,313

As at 31 December 2025	386,313

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	386,313

As at 1 January 2025	386,313

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Ivory Egg Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking	Registered Office	Holding	Proportion of voting rights and shares held
			2025	2024
Subsidiary undertakings
Ivory Egg (UK) Ltd	38 Churchill Park, Colwick, Nottingham , NG4 2HF England and Wales	Ordinary	100%	100%
Ivory Egg (Aust) Pty Ltd	20, 198-222 Young Street Waterloo NSW 2017 Australia	Ordinary	100%	90%
Ivory Egg (NZ) Ltd	26/8 Laurenson Road Hobsonville Auckland 0618 New Zealand	Ordinary	100%	65%
Logd Ltd	38 Cadogan Road, Surbiton ,KT6 4DJ England and Wales	Ordinary	50%	50%

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	104,223	46,888
Amounts owed by group undertakings	204,041	201,326
Other debtors	-	7,542

	308,264	255,756

7. Current Asset Investments

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	35,683	8,693
Amounts owed to group undertakings	41,296	39,841
Other creditors	612,097	506,206
Taxation and social security	6,216	-

	695,292	554,740

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	58,522	51,860

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