2024-09-01 2025-08-31 2025-08-31 false SC777586 INNOVATION52 Ltd 47910 Retail sale via mail order houses or via Internet iso4217:GBP xbrli:pure SC777586 2024-09-01 SC777586 2025-08-31 SC777586 2024-09-01 2025-08-31 SC777586 bus:SmallEntities 2024-09-01 2025-08-31 SC777586 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC777586 bus:FullAccounts 2024-09-01 2025-08-31 SC777586 core:WithinOneYear 2025-08-31 SC777586 core:AfterOneYear 2025-08-31 SC777586 core:WithinOneYear 2024-09-01 2025-08-31 SC777586 core:AfterOneYear 2024-09-01 2025-08-31 SC777586 core:CurrentFinancialInstruments 2025-08-31 SC777586 core:Non-currentFinancialInstruments 2025-08-31 SC777586 core:CurrentFinancialInstruments 2024-09-01 2025-08-31 SC777586 core:Non-currentFinancialInstruments 2024-09-01 2025-08-31 SC777586 core:LandBuildings 2024-09-01 2025-08-31 SC777586 core:FurnitureFittings 2024-09-01 2025-08-31 SC777586 core:OfficeEquipment 2024-09-01 2025-08-31 SC777586 core:Vehicles 2024-09-01 2025-08-31 SC777586 core:PlantMachinery 2024-09-01 2025-08-31 SC777586 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 SC777586 core:LandBuildings 2025-08-31 SC777586 core:PlantMachinery 2025-08-31 SC777586 core:Vehicles 2025-08-31 SC777586 core:FurnitureFittings 2025-08-31 SC777586 core:OfficeEquipment 2025-08-31 SC777586 core:OtherPropertyPlantEquipment 2025-08-31 SC777586 core:Right-of-useAssets 2024-09-01 2025-08-31 SC777586 core:Right-of-useAssets 2025-08-31 SC777586 core:Goodwill 2024-09-01 2025-08-31 SC777586 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 SC777586 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 SC777586 core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 SC777586 core:Goodwill 2025-08-31 SC777586 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 SC777586 core:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 SC777586 core:OtherResidualIntangibleAssets 2025-08-31 SC777586 dpl:CostSales 2024-09-01 2025-08-31 SC777586 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 SC777586 dpl:DistributionCosts 2024-09-01 2025-08-31 SC777586 core:ShareCapital 2025-08-31 SC777586 core:SharePremium 2025-08-31 SC777586 core:RevaluationReserve 2025-08-31 SC777586 core:OtherReservesSubtotal 2025-08-31 SC777586 core:ShareCapitalPreferenceShares 2025-08-31 SC777586 core:CapitalRedemptionReserve 2025-08-31 SC777586 core:OtherCapitalReserve 2025-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC777586 core:ShareCapital 2024-09-01 2025-08-31 SC777586 core:SharePremium 2024-09-01 2025-08-31 SC777586 core:RevaluationReserve 2024-09-01 2025-08-31 SC777586 core:OtherReservesSubtotal 2024-09-01 2025-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 SC777586 1 2024-09-01 2025-08-31 SC777586 2 2024-09-01 2025-08-31 SC777586 core:ShareCapital 1 2024-09-01 2025-08-31 SC777586 core:ShareCapital 2 2024-09-01 2025-08-31 SC777586 core:SharePremium 1 2024-09-01 2025-08-31 SC777586 core:SharePremium 2 2024-09-01 2025-08-31 SC777586 core:RevaluationReserve 1 2024-09-01 2025-08-31 SC777586 core:RevaluationReserve 2 2024-09-01 2025-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 1 2024-09-01 2025-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2 2024-09-01 2025-08-31 SC777586 1 2024-09-01 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 SC777586 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2024-09-01 SC777586 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-08-31 SC777586 core:Non-currentFinancialInstruments 2025-08-31 SC777586 core:Non-currentFinancialInstruments 2024-08-31 SC777586 2023-08-01 SC777586 2024-08-31 SC777586 2023-08-01 2024-08-31 SC777586 core:WithinOneYear 2024-08-31 SC777586 core:AfterOneYear 2024-08-31 SC777586 core:CurrentFinancialInstruments 2024-08-31 SC777586 core:Non-currentFinancialInstruments 2024-08-31 SC777586 core:LandBuildings 2024-08-31 SC777586 core:PlantMachinery 2024-08-31 SC777586 core:Vehicles 2024-08-31 SC777586 core:FurnitureFittings 2024-08-31 SC777586 core:OfficeEquipment 2024-08-31 SC777586 core:OtherPropertyPlantEquipment 2024-08-31 SC777586 core:Right-of-useAssets 2024-08-31 SC777586 core:Goodwill 2024-08-31 SC777586 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 SC777586 core:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 SC777586 core:OtherResidualIntangibleAssets 2024-08-31 SC777586 dpl:AdministrativeExpenses 2023-08-01 2024-08-31 SC777586 core:ShareCapital 2024-08-31 SC777586 core:SharePremium 2024-08-31 SC777586 core:RevaluationReserve 2024-08-31 SC777586 core:OtherReservesSubtotal 2024-08-31 SC777586 core:ShareCapitalPreferenceShares 2024-08-31 SC777586 core:CapitalRedemptionReserve 2024-08-31 SC777586 core:OtherCapitalReserve 2024-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2023-08-01 SC777586 core:ShareCapital 2023-08-01 SC777586 core:SharePremium 2023-08-01 SC777586 core:RevaluationReserve 2023-08-01 SC777586 core:ShareCapital 2023-08-01 2024-08-31 SC777586 core:SharePremium 2023-08-01 2024-08-31 SC777586 core:RevaluationReserve 2023-08-01 2024-08-31 SC777586 core:OtherReservesSubtotal 2023-08-01 2024-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2023-08-01 2024-08-31 SC777586 1 2023-08-01 2024-08-31 SC777586 2 2023-08-01 2024-08-31 SC777586 core:ShareCapital 1 2023-08-01 2024-08-31 SC777586 core:ShareCapital 2 2023-08-01 2024-08-31 SC777586 core:SharePremium 1 2023-08-01 2024-08-31 SC777586 core:SharePremium 2 2023-08-01 2024-08-31 SC777586 core:RevaluationReserve 1 2023-08-01 2024-08-31 SC777586 core:RevaluationReserve 2 2023-08-01 2024-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 1 2023-08-01 2024-08-31 SC777586 core:RetainedEarningsAccumulatedLosses 2 2023-08-01 2024-08-31 SC777586 bus:Director1 2024-09-01 2025-08-31 SC777586 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31
INNOVATION52 Ltd
Unaudited Financial Statements
for the year ended 31 August 2025
Company registration number SC777586
(Scotland)

# Company Information

For the year ended 31 August 2025

Director | Dewar, Michael

Registered office | 28 George Crescent
| Ormiston
| Tranent
| EH35 5JD

Registered number | SC777586

Accountant | 2020 ACCOUNTANCY
| Bourne Space
| Bourne House
| 23 Hinton Road
| Bournemouth
| Bournemouth
| BH1 2EF

# Statement of Financial Position

As at 31 August 2025

| Notes |
2025
2024
£
£
£
£
Current assets
Debtors
| 4 |
-
150
-
150
Creditors
Amounts falling due within one year
| 6 |
(934)
(730)
(934)
(730)
Net current assets (liabilities)
(934)
(580)
Total assets less current liabilities
(934)
(580)
Net assets (liabilities)
(934)
(580)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(1,034)
(680)
Total equity
(934)
(580)

The company is a private company limited by shares and registered in Scotland. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2026 and are signed on its behalf by:

Dewar, Michael Dewar, Michael Director |

Company registration number SC777586

# Notes to the Financial Statements

For the year ended 31 August 2025

### 1. Statutory information

The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 3. Employees

The average number of employees during the year was 0 (2024: 0).

### 4. Debtors

2025
2024
£
£
Directors loan accounts
-
150
Total due within one year
-
150
Total due after one year
-
-
Total
-
150

### 5. Cash at bank and in hand

### 6. Creditors due within one year

2025
2024
£
£
Other creditors
236
230
Directors loan account
438
-
Accruals and deferred income
260
500
Total
934
730