REGISTERED NUMBER: 12132994 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Idzv Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr L M Sheppard

Mr I M Sheppard

Mr A Holmes

Mr S D Murray

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

12132994 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Intangible assets

4

24,119

25,550

CURRENT ASSETS

Debtors

5

60,793

8,220

Cash at bank and in hand

85,939

69,463

146,732

77,683

CREDITORS

Amounts falling due within one year

6

45,609

19,354

NET CURRENT ASSETS

101,123

58,329

TOTAL ASSETS LESS CURRENT LIABILITIES

125,242

83,879

CREDITORS

Amounts falling due after more than one year

7

15,000

30,000

NET ASSETS

110,242

53,879

CAPITAL AND RESERVES

Called up share capital

8

9,000

120

Share premium

368,170

99,980

Retained earnings

(266,928

)

(46,221

)

SHAREHOLDERS' FUNDS

110,242

53,879

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 29 May 2026 and were signed on its behalf by:

Mr L M Sheppard - Director

1.	STATUTORY INFORMATION

Idzv Ltd 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.

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.

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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

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.

Going concern

The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 September 2024

and 31 August 2025

28,607

AMORTISATION

At 1 September 2024

3,057

Amortisation for year

1,431

At 31 August 2025

4,488

NET BOOK VALUE

At 31 August 2025

24,119

At 31 August 2024

25,550

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

36,000

-

Other debtors

19,793

8,220

55,793

8,220

Amounts falling due after more than one year:

Amounts owed by participating interests

5,000

-

Aggregate amounts

60,793

8,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

849

-

Other creditors

44,760

19,354

45,609

19,354

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed to related parties

15,000

30,000

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

9,000

Share capital 1

1

9,000

120