REGISTERED NUMBER: 00601063 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

I.S.A. (HOLDINGS) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A P Paice-Kent

REGISTERED OFFICE:

2 Churchill Square

Northwick Park

Moreton-in-Marsh

Gloucestershire

GL56 9RR

REGISTERED NUMBER:

00601063 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

SOLICITORS:

Kingsley Napley LLP

20 Bonhill Street

London

EC2A 4DN

FIXED ASSETS

Property, plant and equipment

4

61,980

84,883

Investments

5

31,764

31,764

93,744

116,647

CURRENT ASSETS

Debtors

6

29,778,357

29,947,034

Cash at bank

198,046

738,141

29,976,403

30,685,175

CREDITORS

Amounts falling due within one year

7

284,732

105,251

NET CURRENT ASSETS

29,691,671

30,579,924

TOTAL ASSETS LESS CURRENT LIABILITIES

29,785,415

30,696,571

CREDITORS

Amounts falling due after more than one year

8

(3,281,855

)

(3,398,384

)

PROVISIONS FOR LIABILITIES

(15,495

)

(21,192

)

NET ASSETS

26,488,065

27,276,995

CAPITAL AND RESERVES

Called up share capital

19,570

19,570

Capital redemption reserve

4,300

4,300

Retained earnings

26,464,195

27,253,125

26,488,065

27,276,995

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

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

The director acknowledges her 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

A P Paice-Kent - Director

1.	STATUTORY INFORMATION

I.S.A. (Holdings) 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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

33.33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

154

227,498

27,956

255,608

Additions

-

1,364

1,315

2,679

At 31 December 2025

154

228,862

29,271

258,287

Depreciation

At 1 January 2025

38

149,099

21,588

170,725

Charge for year

29

20,223

5,330

25,582

At 31 December 2025

67

169,322

26,918

196,307

Net book value

At 31 December 2025

87

59,540

2,353

61,980

At 31 December 2024

116

78,399

6,368

84,883

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

400

400

Other investments

31,364

31,364

31,764

31,764

Additional information is as follows:

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

400

Net book value

At 31 December 2025

400

At 31 December 2024

400

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Artwork

31,364

31,364

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

29,643,679

29,772,181

Other debtors

134,678

174,853

29,778,357

29,947,034

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,362

9,813

Taxation and social security

4,420

3,909

Other creditors

265,950

91,529

284,732

105,251

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

3,281,855

3,398,384

9.	RELATED PARTY DISCLOSURES