SUSTAIN IQ LTD

Company Registration Number:
NI648285 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

SUSTAIN IQ LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

SUSTAIN IQ LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 4,870 4,945
Total fixed assets: 4,870 4,945
Current assets
Debtors:   296,820 287,994
Cash at bank and in hand: 332,416 225,712
Total current assets: 629,236 513,706
Creditors: amounts falling due within one year: 4 (575,668) (236,516)
Net current assets (liabilities): 53,568 277,190
Total assets less current liabilities: 58,438 282,135
Creditors: amounts falling due after more than one year: 5 (86,374) (264,234)
Total net assets (liabilities): (27,936) 17,901
Capital and reserves
Called up share capital: 3 3
Share premium account: 648,214 648,214
Profit and loss account: (676,153) (630,316)
Shareholders funds: (27,936) 17,901

The notes form part of these financial statements

SUSTAIN IQ LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 20 April 2026
and signed on behalf of the board by:

Name: Maria Diffley
Status: Director

The notes form part of these financial statements

SUSTAIN IQ LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

SUSTAIN IQ LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 22 22

SUSTAIN IQ LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 11,543
Additions 1,357
At 31 December 2025 12,900
Depreciation
At 01 January 2025 6,598
Charge for year 1,432
At 31 December 2025 8,030
Net book value
At 31 December 2025 4,870
At 31 December 2024 4,945

SUSTAIN IQ LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

VAT £57,860 (2024: £80,634) Trade creditors £20,561 (2024: £21,355) Taxes and social security £29,378 (2024: £31,177) Other creditors £12 (2024: Nil) Deferred income £467,857 (2024: £103,350) Total £575,668 (2024: £236,516) Trade creditors include customer prepayments on the Company's subscription model. The 2024 comparative figure is as originally presented; however, it should read £494,098 as no prepayments should have been shown as Creditors due after one year in the 2024 accounts.

SUSTAIN IQ LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due after more than one year note

Loans from directors £6,652 (2024: £6,652) Deferred income £79,722 (2024: £257,582) Total £86,374 (2024: £264,234) Trade creditors include prepayments for one customer for years 2-5 on the Company's subscription model. The 2024 comparative figure is as originally presented; however, it should read £6,652 as no prepayments should have been shown as Creditors due after one year in the 2024 accounts, but should have been included in Creditors due within one year instead.