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Registered number: 04441655 INNOV8IVE INVESTMENT COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
INNOV8IVE INVESTMENT COMPANY LIMITED REGISTERED NUMBER: 04441655 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | As restated 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,932 |  | 115
|  |  | 2,932 |  | 115
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 200,514 |  | - |
Current asset investments | 6 | 75,718 |  | - |
Cash at bank and in hand | 7 | 1,376,224 |  | 1,643,844 |
|  | 1,652,456 |  | 1,643,844 |
Creditors: amounts falling due within one year | 8 | (13,998) |  | (26,977) |
Net current assets |  |  | 1,638,458 |  | 1,616,867
Total assets less current liabilities |  |  | 1,641,390 |  | 1,616,982
Creditors: amounts falling due after more than one year | 9 |  | (1,275,223) |  | (1,283,030)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 |  | (14,021) |  | -
Net assets |  |  | 352,146 |  | 333,952
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 50 |  | 50
Revaluation reserve |  |  | 42,064 |  | -
Profit and loss account |  |  | 310,032 |  | 333,902
|  |  | 352,146 |  | 333,952
Page 1
INNOV8IVE INVESTMENT COMPANY LIMITED REGISTERED NUMBER: 04441655 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 July 2026.
G K Kakar
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Innov8ive Investment Company Limited, is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX. The company specialises in investment properties and the operating of own or leased real estate. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for sale of residential flats and rent from commercial and residential properties. Revenue from the sale of properties is recognised when the properties have been transferred to the customers such that the risks and rewards of ownership are transferred to them.
| 2.3 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred. Page 3
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position date, except that: • The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | on a reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Current asset investments
Current asset investments are measured at their open market value. All adjustments to their carrying value are included in the Statement of comprehensive income.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | 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. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 3). Page 5
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 November 2024 | 4,110
| Additions | 3,692
| At 31 October 2025 | 7,802
| Depreciation |
| At 1 November 2024 | 3,995
| Charge for the year | 875
| At 31 October 2025 | 4,870
| Net book value |
| At 31 October 2025 | 2,932
| At 31 October 2024 | 115
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 200,196 | -
| Prepayments and accrued income | 318 | -
|  | 200,514 | -
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 75,718 | -
|  | 75,718 | -
Page 6
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,376,224 | 1,643,844
|  | 1,376,224 | 1,643,844
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 304 | 8,447
| Other taxation and social security | 9 | 297
| Other creditors | 685 | 5,233
| Accruals and deferred income | 3,000 | 3,000
|  | 13,998 | 26,977
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | As restated 2024
|  |  |  |  | £ | £
| Bank loans | 19,590 | 25,930
| Other creditors | 1,255,633 | 1,257,100
|  | 1,275,223 | 1,283,030
Page 7
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 10,000 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | 9,590 | 15,930
|  | 29,590 | 35,930
11. | Deferred taxation
|  | 2025
|  | £
| Charged to the Statement of comprehensive income | 14,021
| At end of year | 14,021
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of investments | 14,021 | -
|  | 14,021 | -
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 Ordinary shares of £1 each | 50 | 50
Page 8
INNOV8IVE INVESTMENT COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
13. | Prior year restatement
Comparatives have been restated to correctly reflect dividends declared in the prior year. The restatement has had no impact on prior year profits, and resulted in an increase to prior year net assets of £32,700.
14. | Related party transactions
| Included within other creditors, falling due within one year, is an amount of £3 (2024 - £5,233 as restated) due to G K Kakar, a director. Included within other creditors, falling due after more than one year, is an amount of £1,255,633 (2024 - £1,257,100 as restated) due to N K Kakar, a director.
15. | Controlling party
The ultimate controlling parties are the directors by virtue of their majority shareholding in the company.
Page 9