Inovra Group Ltd Accounts






Inovra Group Ltd

	Company No. 11095504
		Information for Filing with The Registrar
		30 November 2025

The Director presents his report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was management consultancy activities other than financial management.




Director

The Director who served at any time during the year was as follows:

R. Clegg









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R. Clegg
Director
26 August 2026

at	30 November 2025
Company No.		11095504	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	1,345	1,794


				1,345	1,794
Current assets

	Debtors		6	5,972	9,973

	Cash at bank and in hand			4,074	2,501
				10,046	12,474
Creditors: Amount falling due within one year			7	(3,297)	(9,895)
Net current assets				6,749	2,579
Total assets less current liabilities				8,094	4,373
Creditors: Amounts falling due after more than one year			8	(57,806)	(45,222)



Net liabilities				(49,712)	(40,849)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	(49,812)	(40,949)

Total equity				(49,712)	(40,849)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 August 2026 and signed on its behalf by:
R. Clegg
Director
26 August 2026

for the year ended 30 November 2025

General information

Inovra Group Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11095504

Its registered office is:

27 Old Gloucester Street

London

United Kingdom

WC1N 3AX

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;
• the Company retains neither continuing managerial involvement to the degree usually associated with
ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Reducing balance

Leased assets

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals
in the balance sheet. The assets of the plan are held separately from the company in independently
administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		2216	£	£
		Profit on ordinary activities before tax	(8,863)	(12,699)

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(2,216)	(3,175)
		Other tax adjustments and allowances	2,216	3,175

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 December 2024	5,463	5,463




		At 30 November 2025	5,463	5,463
		Depreciation
		At 1 December 2024	3,669	3,669
		Charge for the year	449	449



		At 30 November 2025	4,118	4,118
		Net book values
		At 30 November 2025	1,345	1,345
		At 30 November 2024	1,794	1,794

6	Debtors
			2025	2024
			£	£
		Trade debtors	4,696	8,738






		Prepayments and accrued income	1,276	1,235
			5,972	9,973

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	1,233
		Other loans	22	554

		Trade creditors	1,319	5,924

		Taxes and social security	1,956	2,185


		Accruals and deferred income	-	(1)
			3,297	9,895

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£






		Other creditors	57,806	45,222

			57,806	45,222

Share Capital

100 Ordinary Shares of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.