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Registered number: 15174206 IDASO UK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
IDASO UK LIMITED COMPANY INFORMATION
Directors | Ian Kerr
| Idaso Limited
Registered number | 15174206
Registered office | Unit D Chelford Court
| 37 Robjohns Road
| Chelmsford
| Essex
| CM1 3AG
Accountants | Ecovis Wingrave Yeats UK Limited
| Chartered Accountants
| 3rd Floor, Waverley House
| 7-12 Noel Street
| London
| W1F 8GQ
IDASO UK LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 9
IDASO UK LIMITED REGISTERED NUMBER: 15174206 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 46,903 |  | 41,999
|  |  | 46,903 |  | 41,999
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 140,495 |  | 149,507 |
Bank and cash balances |  | 298,378 |  | 197,929 |
|  | 438,873 |  | 347,436 |
Creditors: amounts falling due within one year | 6 | (398,238) |  | (337,787) |
Net current assets |  |  | 40,635 |  | 9,649
Total assets less current liabilities |  |  | 87,538 |  | 51,648
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (8,138) |  | (7,032) |
Net assets |  |  | 79,400 |  | 44,616
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 79,300 |  | 44,516
|  |  | 79,400 |  | 44,616
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. Page 1
IDASO UK LIMITED REGISTERED NUMBER: 15174206 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10/07/2026.
Ian Kerr
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Idaso UK Limited is a private company incorporated in England and Wales. The registered office is Unit D Chelford Court, 37 Robjohns Road, Chelmsford, Essex, CM1 3AG, United Kingdom. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Finance costs
Finance costs are charged to profit or loss 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. Page 4
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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 profit or loss 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 balance sheet 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 balance sheet 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 balance sheet 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 5 Years
|  |  |  | Plant and machinery | - | 3 Years
|  |  |  | Office equipment | - | 3 Years
|  |  |  | Computer equipment | - | 3 Years
|  |  |  | Camera equipment | - | 6 Years
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 profit or loss. Page 5
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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.
| 2.9 | 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.
| 2.10 | Creditors
Short-term 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
The average monthly number of employees, including directors, during the period was 9 (2024: 5). Page 6
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Office equipment | Computer equipment | Camera equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 January 2025 | 20,354 | - | 5,750 | - | 26,080 | 52,184
| Additions | - | 446 | 3,294 | 7,546 | 8,029 | 19,315
| At 31 December 2025 | 20,354 | 446 | 9,044 | 7,546 | 34,109 | 71,499
| Depreciation |  |  |  |  |  |
| At 1 January 2025 | 3,428 | - | 1,686 | - | 5,071 | 10,185
| Charge for the year on owned assets | 4,070 | 101 | 2,848 | 1,876 | 5,516 | 14,411
| At 31 December 2025 | 7,498 | 101 | 4,534 | 1,876 | 10,587 | 24,596
| Net book value |  |  |  |  |  |
| At 31 December 2025 | 12,856 | 345 | 4,510 | 5,670 | 23,522 | 46,903
| At 31 December 2024 | 16,926 | - | 4,064 | - | 21,009 | 41,999
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accounts receivable | 123,202 | 136,014
| Other debtors | 10,189 | 8,250
| Prepayments and accrued income | 7,104 | 5,243
|  | 140,495 | 149,507
Page 7
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accounts payable | 3,765 | 59,056
| Amounts owed to group undertakings | 338,481 | 214,114
| Corporation tax | 11,465 | 7,007
| Other taxation and social security | 28,271 | 50,667
| Pensions payable | 1,666 | 793
| Accruals and deferred income | 14,590 | 6,150
|  | 398,238 | 337,787
| Amounts owed to group undertakings are unsecured, interest-free and repayable on demand.
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (7,032)
| Charged to profit or loss | (1,106)
| At end of year | (8,138)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (8,138) | (7,032)
|  | (8,138) | (7,032)
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) 100 shares of £1.00 each | 100 | 100
Page 8
IDASO UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Pension commitments
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in the year. The pension cost charge represents contributions payable by the Company to the fund and amounted to £8,044 (2024: £3,448). Contributions totalling £1,666 (2024: £793) were payable to the fund at the balance sheet date.
10. | Related party transactions
| The Company has taken advantage of the exemption under FRS 102 from disclosing transactions with wholly owned members of the same group.
11. | Controlling party
Idaso UK Limited is controlled by its parent undertaking, Idaso Limited, which is incorporated in Ireland. Idaso Limited is the Company’s immediate and ultimate controlling party.
Page 9