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Registration number: 11283896

Intelligent World Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Intelligent World Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 9

Intelligent World Limited

Company Information

Directors | Mr M C Laydon Mr P C Laydon Mrs G Hubbard Ms M Laydon Mrs V L Laydon

Registered office | C/o Bissell & Brown Charter House 56 High Street Sutton Coldfield West Midlands B72 1UJ

Accountants | Bissell & Brown Midlands Ltd Chartered Certified Accountants Charter House 56 High Street Sutton Coldfield West Midlands B72 1UJ

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Intelligent World Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Intelligent World Limited for the year ended 31 December 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Intelligent World Limited, as a body, in accordance with the terms of our engagement letter dated 4 March 2022. Our work has been undertaken solely to prepare for your approval the accounts of Intelligent World Limited and state those matters that we have agreed to state to the Board of Directors of Intelligent World Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Intelligent World Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Intelligent World Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Intelligent World Limited. You consider that Intelligent World Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Intelligent World Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

27 May 2026

Intelligent World Limited

(Registration number: 11283896)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 24,515 | 26,032
Investments | 6 | 300 | 300
|  | 24,815 | 26,332
Current assets |  |  |
Debtors | 7 | 77,157 | 78,988
Cash at bank and in hand |  | 671 | 1,922
|  | 77,828 | 80,910
Creditors: Amounts falling due within one year | 8 | (35,606) | (35,138)
Net current assets |  | 42,222 | 45,772
Net assets |  | 67,037 | 72,104
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 66,937 | 72,004
Shareholders' funds |  | 67,037 | 72,104

For the financial 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 directors have not delivered to the registrar a copy of the directors' report and the Profit and Loss Account.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:

......................................... Mr M C Laydon Director

Intelligent World Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
C/o Bissell & Brown
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ
United Kingdom

The principal place of business is:
Unit 1A Heath Farm
Alcester Road
Wythall
Birmingham
B47 6AJ

These financial statements were authorised for issue by the Board on 27 May 2026.

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 presented in sterling which is the functional currency of the company and rounded to the nearest £.

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
Computer equipment | 25% straight line
Plant & Machinery | 20% straight line
Short Leasehold | period of lease

Intelligent World Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Intelligent World Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,518 | 1,518
Income from shares in group undertakings | (30,000) | (24,000)

Intelligent World Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery, etc £ | Total £
Cost or valuation
At 1 January 2025 | 5,320 | 3,040 | 20,138 | 32,068 | 60,566
At 31 December 2025 | 5,320 | 3,040 | 20,138 | 32,068 | 60,566
Depreciation
At 1 January 2025 | 5,320 | 3,040 | 20,137 | 6,036 | 34,533
Charge for the year | - | - | - | 1,518 | 1,518
At 31 December 2025 | 5,320 | 3,040 | 20,137 | 7,554 | 36,051
Carrying amount
At 31 December 2025 | - | - | 1 | 24,514 | 24,515
At 31 December 2024 | - | - | - | 26,032 | 26,032

Included within the net book value of land and buildings above is £Nil (2024 - £) in respect of short leasehold land and buildings.

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 300 | 300

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 300
At 31 December 2025 | 300
Provision
At 31 December 2025 | -
Carrying amount
At 31 December 2025 | 300
At 31 December 2024 | 300

Intelligent World Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6 | Investments (continued)

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Opal Disposables Limited | C/o Bissell & Brown Ltd Charter House 56 High Street B72 1 UK England & Wales |
Ordinary
100%
100%
Intelligent Shading Limited | C/o Bissell & Brown Ltd Charter House 56 High Street B72 1 UK England & Wales |
Ordinary
100%
100%
Blinds for Trade Limited | C/o Bissell & Brown Ltd Charter House 56 High Street B72 1 UK England & Wales |
Ordinary
100%
100%

Subsidiary undertakings
Opal Disposables Limited The principal activity of Opal Disposables Limited is Retail.
Intelligent Shading Limited The principal activity of Intelligent Shading Limited is Retail.
Blinds for Trade Limited The principal activity of Blinds for Trade Limited is Retail.

7 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 10 | 76,708 | 78,564
Other debtors |  | 449 | 424
|  | 77,157 | 78,988

Intelligent World Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8.1 | 20,593 | 20,889
Trade creditors |  | 870 | 106
Other creditors |  | 14,143 | 14,143
|  | 35,606 | 35,138

8.1 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 20,593 | 20,889

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

10 | Related party transactions

Summary of transactions with subsidiaries

Intelligent Shading Limited The company has a balance due from Intelligent Shading Limited, in which the directors, Mr M C Laydon and Mr P C Laydon, are also directors of Intelligent Shading Limited, as at 31st December 2025 of £8,458 (2024 £10,018).
Opal Disposables Limited The company has a balance due from Opal Disposables Limited, in which the directors, Mr M C Laydon and Mrs G Hubbard, are also directors of Opal Disposables Limited, as at 31st December 2025 of £68,250 (2024 £68,546).