REGISTERED NUMBER: 08902949 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Internet Investigation Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Powell

M Bowler

C M Newton

S Barber

S Manning

S D Rogers

REGISTERED OFFICE:

Unit 116 Imperial Court

Exchange Street East

Liverpool

Merseyside

L2 3AB

REGISTERED NUMBER:

08902949 (England and Wales)

AUDITORS:

Voisey & Co LLP

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

FIXED ASSETS

Tangible assets

4

521,003

156,474

CURRENT ASSETS

Debtors

5

3,860,717

1,643,665

Cash at bank

351,602

1,410,981

4,212,319

3,054,646

CREDITORS

Amounts falling due within one year

6

(4,507,158

)

(2,978,999

)

NET CURRENT (LIABILITIES)/ASSETS

(294,839

)

75,647

TOTAL ASSETS LESS CURRENT LIABILITIES

226,164

232,121

PROVISIONS FOR LIABILITIES

(124,973

)

(32,682

)

NET ASSETS

101,191

199,439

CAPITAL AND RESERVES

Called up share capital

8

12

12

Retained earnings

9

101,179

199,427

SHAREHOLDERS' FUNDS

101,191

199,439

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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

C M Newton - Director

S D Rogers - Director

1.	STATUTORY INFORMATION

Internet Investigation Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements shall be rounded to the nearest £.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Management do not consider the company to have any critical accounting judgements or key sources of estimation uncertainty at the reporting date which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of software licences is spread in even instalments across the term of the contract.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

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

Plant and machinery

- 33% on cost

Motor vehicles

- 25% on cost

The capitalisation policy is no less than £500 for all asset classes.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

The aggregate amount of R&D expenditure recognised in the profit and loss account is £588,564 (2024: £1,183,183).

Foreign currencies

Transactions in currencies other than the functional currency (foreign currency) are initially recorded at the exchange rate prevailing on the date of the transaction.

Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date. Non-monetary assets and liabilities denominated in foreign currencies are translated at the rate ruling at the date of the transaction, or, if the asset or liability is measured at fair value, the rate when that fair value was determined.

All translation differences are taken to profit or loss, except to the extent that they relate to gains or losses on non-monetary items recognised in other comprehensive income, when the related translation gain or loss is also recognised in other comprehensive income.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforcible right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Provisions

A provision is recognised in the balance sheet when the company has a constructive or legal obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect is material, provisions are determined by discounting the expected future cash flows at the current time value of money.

Going concern

At the time of approving the financial statements the directors have assessed the company forecasts and plans for the coming twelve months and have concluded that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

635,181

36,591

671,772

Additions

556,529

-

556,529

At 31 December 2025

1,191,710

36,591

1,228,301

DEPRECIATION

At 1 January 2025

478,707

36,591

515,298

Charge for year

192,000

-

192,000

At 31 December 2025

670,707

36,591

707,298

NET BOOK VALUE

At 31 December 2025

521,003

-

521,003

At 31 December 2024

156,474

-

156,474

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,989,746

445,171

Amounts owed by group undertakings

1,160,338

1,033,558

Other debtors

2,533

-

Prepayments and accrued income

708,100

164,936

3,860,717

1,643,665

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

427,503

515,103

Tax

253,991

328,458

VAT

110,463

5,711

Other creditors

3,372

23,535

Accruals and deferred income

3,711,829

2,106,192

4,507,158

2,978,999

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

60,568

75,516

Between one and five years

5,143

65,711

65,711

141,227

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,200

Ordinary

1p

12

12

9.

RESERVES

Retained

earnings

£

At 1 January 2025

199,427

Profit for the year

1,542,018

Dividends

(1,640,266

)

At 31 December 2025

101,179

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Janine Boyo FCA MAAT (Senior Statutory Auditor)

for and on behalf of Voisey & Co LLP

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

S Barber

Balance outstanding at start of year

-

2,982

Amounts repaid

-

(2,982

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

12.	RELATED PARTY DISCLOSURES

Whilst the company has taken advantage of the exemption for disclosing related party transactions within the group during the year, there were a number of transactions with entities under common control. The entities involved and the value of these transactions are detailed below:

PB Outsource Limited

Purchases of £nil (2024: £4,000). Amounts outstanding at the year end £nil (2024: £nil)

CSM Capital Limited

Purchases of £nil (2024: £2,100). Amounts outstanding at the year end £nil (2024: £nil)

In addition to this, included within debtors and creditors and amounts due to group undertakings are liabilities to group companies that are not wholly owned. These are as follows:

Collaboraite Ltd - £15,331 creditor (2024: £133,673 debtors).

Voix Telecom Limited - £7,512 debtor (2024: £237,030 creditor).

There were also a number of transactions with group companies that are not wholly owned as follows:

Collaboraite Ltd - Purchases of £1,089,401 (2024:£376,462) and management charges of £nil (2024: £100,000). Sales of £35,183 (2024: £30,760).

Voix Telecom Limited - Purchases of £4,984 (2024: £11,026) and intercompany charges of £nil (2024 £235,000).

Flextel Ltd - sales credit notes to the value of £103. (2024: £nil).

13.	ULTIMATE PARENT COMPANY

The immediate and ultimate parent company is The Investigo Group Limited, a company registered in England and Wales. The financial statements of the company are consolidated in the financial statements of The Investigo Group Limited. These consolidated financial statements are available from its registered office, Unit 116 Imperial Court, Exchange Street East, Liverpool, Merseyside, L2 3AB.

There is no ultimate controlling party.