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Registration number: 08237436

International Audits Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

International Audits Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

International Audits Ltd

Company Information

Director | Mr A J Hanson

Registered office | 11 Hendford Road Ensbury Park Bournemouth Dorset BH10 5AT

Accountants | Wilkinsons Accountants Limited Chartered Certified Accountants The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

International Audits Ltd

(Registration number: 08237436)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 951 | 1,002
Current assets |  |  |
Debtors | 5 | 6,745 | 16,016
Cash at bank and in hand |  | 355 | 2,951
|  | 7,100 | 18,967
Creditors: Amounts falling due within one year | 6 | (4,438) | (9,682)
Net current assets |  | 2,662 | 9,285
Total assets less current liabilities |  | 3,613 | 10,287
Creditors: Amounts falling due after more than one year | 6 | - | (517)
Provisions for liabilities |  | (181) | (190)
Net assets |  | 3,432 | 9,580
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 3,431 | 9,579
Shareholders' funds |  | 3,432 | 9,580

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 June 2026

......................................... Mr A J Hanson Director

International Audits Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
11 Hendford Road
Ensbury Park
Bournemouth
Dorset
BH10 5AT
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

International Audits Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Equipment, fixtures and fittings | 25% reducing balance
Computer equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

International Audits Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Equipment fixtures and fittings £ | Computer equipment £ | Total £
Cost or valuation
At 1 October 2024 | 2,438 | 5,600 | 8,038
Additions | - | 268 | 268
At 30 September 2025 | 2,438 | 5,868 | 8,306
Depreciation
At 1 October 2024 | 2,132 | 4,905 | 7,037
Charge for the year | 77 | 241 | 318
At 30 September 2025 | 2,209 | 5,146 | 7,355
Carrying amount
At 30 September 2025 | 229 | 722 | 951
At 30 September 2024 | 307 | 695 | 1,002

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 77 | 6,850
Amounts owed by connected parties | 8 | 6,668 | 9,129
Other debtors |  | - | 37
|  | 6,745 | 16,016

International Audits Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 653 | 900
Trade creditors |  | 885 | 850
Taxation and social security |  | 1,869 | 6,774
Accruals and deferred income |  | 900 | 860
Other creditors |  | 131 | 298
|  | 4,438 | 9,682

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 517

7 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | - | 517

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 653 | 900

8 | Related party transactions

Transactions with the director

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Mr A J Hanson
Loan - interest free, unsecured and repayable on demand | - | 9,730 | (9,730) | -

International Audits Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Related party transactions (continued)

2024 | At 1 October 2023 £ | Advances to director £ | Repayments by director £ | At 30 September 2024 £
Mr A J Hanson
Loan - interest free, unsecured and repayable on demand | 2,962 | 9,457 | (12,419) | -