Innovia Design Limited iXBRL

Innovia Design Limited

FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

INNOVIA DESIGN LIMITED

DIRECTORS AND OTHER INFORMATION


Directors	Sacha Mascolo-Tarbuck
	Christian Mascolo
	Pierre Mascolo
	Pauline Mascolo (Resigned 6 May 2025)


Company Secretary	Mr Graeme Stephen Samson (Appointed 6 May 2025)


Company Registration Number	03231406


Registered Office	Berkeley House
	Amery Street
	Alton
	Hampshire
	GU34 1HN
	United Kingdom


Independent Auditors	JWR Audit Limited
	24 Picton House
	Hussar Court
	Waterlooville
	Hampshire
	PO7 7SQ
	United Kingdom

INNOVIA DESIGN LIMITED

Company Registration Number: 03231406

BALANCE SHEET

as at 31 August 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

1,008,000

1,012,071

─────────

Net Current Assets

1,008,000

1,012,071

─────────

Total Assets less Current Liabilities

1,008,000

1,012,071

═════════

Capital and Reserves

Called up share capital

1,000,000

1,000,000

Retained earnings

8,000

12,071

─────────

Equity attributable to owners of the company

1,008,000

1,012,071

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

Approved by the Board and authorised for issue on 30 April 2026 and signed on its behalf by



Sacha Mascolo-Tarbuck
Director

INNOVIA DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

GENERAL INFORMATION

Innovia Design 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 (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Trade and other debtors

Short-term debtors are measured at transaction price, less any impairment.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

GOING CONCERN

The company meets its day to day working capital requirements through group funding who provide ongoing support for the company. The directors consider that it is appropriate to prepare the financial statements on a going concern basis as they expect the company to be able to continue to trade within the facilities made available.

INFORMATION RELATING TO THE AUDITOR'S REPORT

The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.

The financial statements were audited by JWR Audit Limited.

The Auditor's Report was signed by Katie Wood (Senior Statutory Auditor) for and on behalf of JWR Audit Limited on 5th May 2026.

EMPLOYEES

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).


7.	DEBTORS	2025	2024
		£	£

	Amounts owed by group undertakings	1,008,000	1,008,274
	Other debtors	-	3,797
		─────────	─────────
		1,008,000	1,012,071
		═════════	═════════


8.	SHARE CAPITAL

	Allotted, called up and fully paid:

		2025	2024
		£	£

	1,000,000 Ordinary shares of £1 each	1,000,000	1,000,000
		═════════	═════════

RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption available under paragraph 1AC.35 of the Financial Reporting Standard 102 - section 1A, whereby it has not disclosed transactions with other wholly owned members of its group.

10.

CONTROLLING PARTY

The immediate parent undertaking is Mascolo Limited, a company incorporated in the United Kingdom.

The ultimate parent company is Toni & Guy Group Limited, a company incorporated in the United Kingdom, which is the parent company of both the largest and smallest group of which the company is a member for which consolidated financial statement are prepared. Copies of the consolidated financial statements of Toni & guy Group Limited are available from Companies House, Crown Way, Cardiff, CF14 3UZ and the registered office address of Toni & Guy Group Limited is Berkeley House, Amery Street, Alton, Hampshire, united Kingdom, GU34 1HN.

The ultimate controlling party pending distribution of the Estate of G T Mascolo (deceased), are each of the joint Executors of the Estate of G T Mascolo. P R Mascolo is both an executor and the principal named beneficiary of the shares controlled by the Estate in Toni & Guy Group Limited.