Company No: 15044493 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.08.2025		31.08.2024
		£		£
Fixed assets
Investments	3	2,153,189		2,000,670
		2,153,189		2,000,670
Current assets
Cash at bank and in hand	4	28,874		24,900
		28,874		24,900
Prepayments and accrued income		196		218
Creditors: amounts falling due within one year	5	( 1,937,150)		( 2,017,553)
Net current liabilities		(1,908,080)		(1,992,435)
Total assets less current liabilities		245,109		8,235
Net assets		245,109		8,235
Capital and reserves
Called-up share capital	6	60		60
Profit and loss account		245,049		8,175
Total shareholders' funds		245,109		8,235

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Inversion Investments Limited (registered number: 15044493) were approved and authorised for issue by the Board of Directors on 28 August 2026. They were signed on its behalf by:

M T Graham Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Inversion Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 17 Queens Lane, Newcastle Upon Tyne, NE1 1RN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Inversion Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2. Employees

	Year ended 31.08.2025		Period from 02.08.2023 to 31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 September 2024	2,000,670		2,000,670
Additions	236,657		236,657
Disposals	( 299,362)		( 299,362)
Movement in fair value	215,224		215,224
At 31 August 2025	2,153,189		2,153,189
Carrying value at 31 August 2025	2,153,189		2,153,189
Carrying value at 31 August 2024	2,000,670		2,000,670

4. Cash and cash equivalents

	31.08.2025		31.08.2024
	£		£
Cash at bank and in hand	28,874		24,900

5. Creditors: amounts falling due within one year

	31.08.2025		31.08.2024
	£		£
Taxation and social security	7,282		310
Other creditors	1,929,868		2,017,243
	1,937,150		2,017,553

6. Called-up share capital

	31.08.2025		31.08.2024
	£		£
Allotted, called-up and fully-paid
30 Ordinary shares of £ 1.00 each	30		30
10 C ordinary shares of £ 1.00 each	10		10
5 J ordinary shares of £ 1.00 each	5		5
5 R ordinary shares of £ 1.00 each	5		5
10 T ordinary shares of £ 1.00 each	10		10
	60		60