IIOTLink Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12012295

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		509		-

			509		-
CURRENT ASSETS
Debtors	5	2,582		2,000
Cash at bank and in hand		8,752		9,903

		11,334		11,903
Creditors: Amounts Falling Due Within One Year	6	(1,824 )		(3,076 )

NET CURRENT ASSETS (LIABILITIES)			9,510		8,827

TOTAL ASSETS LESS CURRENT LIABILITIES			10,019		8,827

PROVISIONS FOR LIABILITIES
Deferred Taxation			(96 )		-

NET ASSETS			9,923		8,827

CAPITAL AND RESERVES
Called up share capital	7		1		-
Profit and Loss Account			9,922		8,827

SHAREHOLDERS' FUNDS			9,923		8,827

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IIOTLink Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M C Lenton

Director

14 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

IIOTLink Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12012295 . The registered office is 42 Tyndall Court, Commerce Road, Lynch Wood, Peterborough, PE2 6LR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & fittings

25% reducing balance

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.5. Financial Instruments

Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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IIOTLink Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.8. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

2.9. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & fittings
	£
Cost
As at 1 April 2025	-
Additions	605

As at 31 March 2026	605

Depreciation
As at 1 April 2025	-
Provided during the period	96

As at 31 March 2026	96

Net Book Value
As at 31 March 2026	509

As at 1 April 2025	-

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,582	2,000

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,195	200
Taxation and social security	629	2,876

	1,824	3,076

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IIOTLink Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	-

8. Related Party Disclosures

At the year end, the company was owed £2,000 (2025: £2,000) from SRO Innovate Limited, a company the director is connected with. This balance is included within other debtors. No interest has been charged on this loan. This balance is repayable on demand.

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