Interlex International Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10222744

Interlex International Limited

Filleted Unaudited Financial Statements

31 December 2025

Interlex International Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		–	13,563

Current assets

Debtors	6	168,718	647,276
Cash at bank and in hand		403,463	654,309
		---------	------------
		572,181	1,301,585

Creditors: amounts falling due within one year	7	130,710		905,834
		---------		------------
Net current assets			441,471	395,751
			---------	---------
Total assets less current liabilities			441,471	409,314
			---------	---------
Net assets			441,471	409,314
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	441,371	409,214
	---------	---------
Shareholders funds	441,471	409,314
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Interlex International Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mr Basar

Director

Company registration number: 10222744

Interlex International Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1, First floor, 1 Duchess Street, London, W1W 6AN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment	-	33% straight line
Motor vehicles	-	25% straight line
Equipment	-	33% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	55,132	85,719	2,148	142,999
Disposals	–	( 85,719)	–	( 85,719)
	--------	--------	-------	---------
At 31 December 2025	55,132	–	2,148	57,280
	--------	--------	-------	---------
Depreciation
At 1 January 2025	55,132	72,156	2,148	129,436
Charge for the year	–	13,562	–	13,562
Disposals	–	( 85,718)	–	( 85,718)
	--------	--------	-------	---------
At 31 December 2025	55,132	–	2,148	57,280
	--------	--------	-------	---------
Carrying amount
At 31 December 2025	–	–	–	–
	--------	--------	-------	---------
At 31 December 2024	–	13,563	–	13,563
	--------	--------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	81,506	79,024
Other debtors	87,212	568,252
	---------	---------
	168,718	647,276
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	29,880	24,284
Corporation tax	79,080	173,222
Social security and other taxes	–	61,406
Other creditors	21,750	646,922
	---------	---------
	130,710	905,834
	---------	---------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	23,344	24,000
Later than 5 years	17,961	–
	--------	--------
	41,305	24,000
	--------	--------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Pomford	( 3,604)	300,000	( 300,000)	( 3,604)
Mr Basar	( 68,133)	176,424	( 87,097)	21,194
Mr Beauchamp	( 109,328)	138,180	( 18,446)	10,406
	---------	---------	---------	--------
	( 181,065)	614,604	( 405,543)	27,996
	---------	---------	---------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Pomford	( 503,427)	499,823	–	( 3,604)
Mr Basar	–	217,897	( 286,030)	( 68,133)
Mr Beauchamp	( 40,214)	140,036	( 209,150)	( 109,328)
	---------	---------	---------	---------
	( 543,641)	857,756	( 495,180)	( 181,065)
	---------	---------	---------	---------

10. Related party transactions

During the year, the company paid rent totalling £24,000 to Mr Pomford . Included in other debtors is an amount of £1,229 (2024: £293,695) receivable from Interlex Sport SLU, a company controlled by Mr Pomford . The loan is interest free and repayable on demand.