Ison Xperiences UK Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Ison Xperiences UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13938252 . The registered office is The Old Mill Blisworth Hill Farm, Stoke Road, Blisworth, Northampton, NN7 3DB.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. In reaching this decision, the Parent company, ISON Xperiences Limited has taken into account the continuing support required and is prepared to support the Company itself, until such a time as profits are made. The period of this review is limited to one year from the date of approval of these financial statements.

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:

Computer Equipment

25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

2.4. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

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

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Ison Xperiences UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	819

As at 31 March 2026	819

Depreciation
As at 1 April 2025	341
Provided during the period	205

As at 31 March 2026	546

Net Book Value
As at 31 March 2026	273

As at 1 April 2025	478

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	50,768	55,621

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to participating interests	967,968	972,900
Other creditors	9,127	11,074
Taxation and social security	-	2,813

	977,095	986,787

7. Share Capital

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

8. Related Party Transactions

Included in Creditors due after one year is an amount of £967,968 (2024: £972,900) owed to Ison Xperiences Limited, the parent company. This loan is not interest bearing and is repayable and is not repayable for at least 12 months after the balance sheet date.

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Ison Xperiences UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Ultimate Parent Undertaking and Controlling Party

The parent company of ISON Xperiences UK Limited is ISON Xperiences Limited, a company incorporated in Mauritius.

The registered office of ISON Xperiences Limited can be found at:

4th Floor Hennessy Tower

Pope Hennessy Street

Port Louis

Mauritius

10. Audit Information

The auditor's report on the accounts of Ison Xperiences UK Limited for the year ended 31 March 2026 was unqualified.

The auditor's report was signed by Dustin Grande (Senior Statutory Auditor) for and on behalf of Sawford Bullard , Statutory Auditor.

Sawford Bullard

The Old Mill, Blisworth Hill Farm

Stoke Road, Blisworth

Northampton

NN7 3DB

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		273		478

			273		478
CURRENT ASSETS
Debtors	5	50,768		55,621
Cash at bank and in hand		1,086		16,444

		51,854		72,065
Creditors: Amounts Falling Due Within One Year	6	(977,095 )		(986,787 )

NET CURRENT ASSETS (LIABILITIES)			(925,241 )		(914,722 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(924,968 )		(914,244 )

NET LIABILITIES			(924,968 )		(914,244 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(924,969 )		(914,245 )

SHAREHOLDERS' FUNDS			(924,968)		(914,244)

S Kamboj Director	V Kwatra Director
18 August 2026