REGISTERED NUMBER: 08745092 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

IDL AUTHOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Lumbis

Ms S M Graves

A J Montilla Barranco

REGISTERED OFFICE:

12 Groveland Court

London

EC4M 9EH

REGISTERED NUMBER:

08745092 (England and Wales)

ACCOUNTANTS:

Jamieson Stone LLP

Windsor House

40/41 Great Castle Street

London

W1W 8LU

CURRENT ASSETS

Debtors

5

-

71,185

Cash at bank and in hand

100

316

100

71,501

CREDITORS

Amounts falling due within one year

6

(119,472

)

(176,934

)

NET CURRENT LIABILITIES

(119,372

)

(105,433

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(119,372

)

(105,433

)

CREDITORS

Amounts falling due after more than one year

7

-

(12,000

)

NET LIABILITIES

(119,372

)

(117,433

)

CAPITAL AND RESERVES

Called up share capital

111

111

Retained earnings

(119,483

)

(117,544

)

SHAREHOLDERS' FUNDS

(119,372

)

(117,433

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

M Lumbis - Director

1.	STATUTORY INFORMATION

IDL Author Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 September 2024

2,623

Disposals

(2,623

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

2,623

Eliminated on disposal

(2,623

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

560

Amounts due from associated

undertakings

-

70,625

-

71,185

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

8,000

Trade creditors

-

9,242

Corporation tax

1,462

33,548

Social security and other taxes

-

8,409

Other creditors

-

3,989

Amounts due to group

undertakings

118,010

52,378

Directors' current accounts

-

2,600

Accruals and deferred income

-

58,768

119,472

176,934

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans due between

1 & 2 years

-

8,000

Bank loans due between

2 & 5 years

-

4,000

-

12,000

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is IDL H2 Ltd.