Registered Number 16130965

IDMA INTERNATIONAL LTD

Micro-entity Accounts

31 December 2025

IDMA INTERNATIONAL LTD Registered Number 16130965

Micro-entity Balance Sheet as at 31 December 2025

Notes 2025
£
Called up share capital not paid
1
Fixed Assets
-
Current Assets
1,015
Prepayments and accrued income
-
Creditors: amounts falling due within one year
(11,826)
Net current assets (liabilities)
(10,811)
Total assets less current liabilities
(10,810)
Creditors: amounts falling due after more than one year
0
Provisions for liabilities
0
Accruals and deferred income
0
Total net assets (liabilities)
(10,810)
Capital and reserves
(10,810)
  • For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 10 September 2026

And signed on their behalf by:
Xiaolong WU, Director

IDMA INTERNATIONAL LTD Registered Number 16130965

Notes to the Micro-entity Accounts for the period ended 31 December 2025

1Employees
2025
Average number of employees during the period 0

2Accounting Policies

Basis of measurement and preparation of accounts
These are the first accounts of the company, covering the period from 11 December 2024 to 31 December 2025. The accounts have been prepared under the historical cost convention and the micro-entity provisions of the Companies Act 2006, using FRS 105. The accounts are prepared on a going concern basis, taking account of the director's confirmation of continued financial support.

Turnover policy
Turnover represents sales recognised when the goods have been delivered to customers. Factory settlement costs are recognised separately as cost of sales. Personal test payments and shareholder funding are excluded from turnover.

Other accounting policies
Foreign currency expenses are translated using official ECB reference exchange rates at the transaction or service recognition date, with prepaid costs measured at their historical rate. Unreimbursed expense liabilities are estimated using the original document currencies and translated at the 31 December 2025 reference rates. Exchange differences are included in profit or loss. Unsettled factory costs are estimated at 70% of related sales, based on the director's assessment of the settlement cost. Certain accommodation expenses use booking amounts as estimates. Three travel items without an available amount have been left for further review at the director's instruction; no amount has been recognised for these items and their effect remains unquantified.