ID OUTDOOR ADVERTISING LTD - Filleted accounts

Registered number

11658071

ID OUTDOOR ADVERTISING LTD

Filleted Accounts

30 November 2025

ID OUTDOOR ADVERTISING LTD
Registered number:		11658071
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		82,752			146,826

Current assets
Stocks		150,000			537,735
Debtors	4	216,515			101,198
Cash at bank and in hand		20,474			184,271
		386,989			823,204

Creditors: amounts falling due within one year	5	(1,604,775)			(2,237,912)

Net current liabilities			(1,217,786)			(1,414,708)

Net liabilities			(1,135,034)			(1,267,882)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(1,135,134)			(1,267,982)

Shareholder's funds			(1,135,034)			(1,267,882)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Amjad Ali
Director
Approved by the board on 28 August 2026

ID OUTDOOR ADVERTISING LTD
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and Machinery			10% straight line
	Computer Equipment			25% straight line
	Office Equipment			25% reducing balance
	Motor Vehicles			33% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		6


3	Tangible fixed assets
		Plant and machinery etc		Computer equipment		Motor vehicles		Office equipment		Total
£			£		£		£		£
	Cost
	At 1 December 2024	143,014		9,827		90,767		17,559		261,167
	Additions	12,500		-		99,792		-		112,292
	Disposals	(155,514)		(4,723)		(86,817)		(15,459)		(262,513)
	At 30 November 2025	-		5,104		103,742		2,100		110,946

	Depreciation
	At 1 December 2024	53,848		7,362		42,970		10,161		114,341
	Charge for the year	7,567		821		23,063		3,588		35,039
	On disposals	(61,415)		(4,723)		(42,679)		(12,369)		(121,186)
	At 30 November 2025	-		3,460		23,354		1,380		28,194

	Net book value
	At 30 November 2025	-		1,644		80,388		720		82,752
	At 30 November 2024	89,166		2,465		47,797		7,398		146,826


4	Debtors					2025		2024
£							£

	Trade debtors					96,725		19,399
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					30,768		-
	Prepayments					26,976		21,053
	Other debtors					62,046		60,746
						216,515		101,198


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

	Trade creditors					438,454		118,009
	Taxation and social security costs					23,570		33,583
	Accruals					1,236		746
	Deferred income					339,020		917,463
	Director's loan account					340,333		616,812
	Other creditors					462,162		551,299
						1,604,775		2,237,912


6	Other information

	Mr Amjad Ali invested in total £340,333 into the business by way of an unsecured director during the period from 05/11/2018 until 30/11/2025.
	Mr Amjad Ali invested in total £100 into the business by way of share capital during the period from 05/11/2018 until 30/11/2025.

	ID OUTDOOR ADVERTISING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 3f Moss Road
	Witham
	Essex
	England
	CM8 3UW