REGISTERED NUMBER: 16125300 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 9 DECEMBER 2024 TO 31 DECEMBER 2025

FOR

IB DEMETER II LTD

Page

Balance Sheet

1

FIXED ASSETS

2,489

CURRENT ASSETS

33,694

CREDITORS

Amounts falling due within one year

(12,821

)

NET CURRENT ASSETS

20,873

TOTAL ASSETS LESS CURRENT LIABILITIES

23,362

CREDITORS

Amounts falling due after more than one year

(301,594

)

NET LIABILITIES

(278,232

)

CAPITAL AND RESERVES

(278,232

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

IB Demeter II Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16125300

Registered office:

Cole Street Studios

6-8 Cole Street

London

SE1 4YH

2.	GOING CONCERN

At the reporting date, the Company had accumulated losses of £278,332 and an amount of £301,594 due to its parent company.

The parent company has provided an interest-free loan to the Company which is not expected to be repaid for the foreseeable future. The directors have considered the Company's financial position and the continuing financial support available from the parent company.

On the basis of the financial support available and the directors' assessment of the Company's future cash requirements, the directors consider 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.

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 2 .

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

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

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 9 September 2026 and were signed by:

J J A Buzzard - Director