REGISTERED NUMBER: 05965479 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

THE INTERNATIONAL EXCHANGE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J White

SECRETARY:

Thatcham Registrars Limited

REGISTERED OFFICE:

1 High Street

Thatcham

Berks

RG19 3JG

REGISTERED NUMBER:

05965479 (England and Wales)

ACCOUNTANTS:

C B Heslop & Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Intangible assets

4

213,150

225,950

Tangible assets

5

1,154

1,495

214,304

227,445

CURRENT ASSETS

Debtors

6

42,873

19,970

Cash at bank and in hand

129,556

21,732

172,429

41,702

CREDITORS

Amounts falling due within one year

7

175,992

108,053

NET CURRENT LIABILITIES

(3,563

)

(66,351

)

TOTAL ASSETS LESS CURRENT LIABILITIES

210,741

161,094

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

210,731

161,084

SHAREHOLDERS' FUNDS

210,741

161,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

P J White - Director

1.	STATUTORY INFORMATION

The International Exchange Ltd 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

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

Furniture Fixtures & Fittings

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

256,000

AMORTISATION

At 1 May 2025

30,050

Charge for year

12,800

At 30 April 2026

42,850

NET BOOK VALUE

At 30 April 2026

213,150

At 30 April 2025

225,950

The company has created development courses, workshops, offsites, speaking opportunities, consultancy offerings as well as a new monitoring and evaluating arm to our leadership programmes, and the costs associated with development have been capitalised.

The Global TIE programme is a bespoke offering that seamlessly integrates behavioural change at scale and is ideal for expansive corporate teams seeking sustainable and habitual growth. This has led to the ability to scale exponentially and here we can impact up to 500 people around a company at a time.

Virtual Team TIE offers bespoke virtual leadership training for corporates looking to develop cohorts from around the business. This programme can be a sit alone programme, but it also will be accompanying our Global TIE Programme.

Immersive TIE provides a platform between high potential individuals and social initiatives in challenging circumstances over a longer period, looking at longer-term strategic direction.

Our workshops, offsites and bespoke consultancy has also attracted large companies who are also now in our pipeline. Likewise, Philippa's speaking has attracted speaker bureaus to represent her.

5.	TANGIBLE FIXED ASSETS

Furniture

Fixtures

Office

& Fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

13,171

9,163

22,334

DEPRECIATION

At 1 May 2025

12,540

8,299

20,839

Charge for year

126

215

341

At 30 April 2026

12,666

8,514

21,180

NET BOOK VALUE

At 30 April 2026

505

649

1,154

At 30 April 2025

631

864

1,495

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

37,500

-

Other debtors

5,373

19,970

42,873

19,970

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

(1

)

1

Taxation and social security

121

162

Other creditors

175,872

107,890

175,992

108,053

8.	DEFERRED TAX

£

Balance at 1 May 2025

(15,670

)

Utilised during year

14,597

Accelerated capital allowances

Balance at 30 April 2026

(1,073

)

The deferred tax asset recognised in the financial statements arose in respect of taxation losses in previous periods and is being used against taxable profits arising in this period and the forseable future.The balance is included in other debtors.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

10

Ordinary

£1

10

10

10.	CONTINGENT LIABILITIES

There were no contingent liabilities at the balance sheet date.

11.	ULTIMATE CONTROLLING PARTY