REGISTERED NUMBER: 11891136 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

IN4.0 Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Beaden

M Isap

REGISTERED OFFICE:

The Landing Blue Tower

Media City Uk

Salford

M50 2ST

REGISTERED NUMBER:

11891136 (England and Wales)

ACCOUNTANTS:

Raise

Chartered Accountants

Trimble House

9 Bold Street

Warrington

WA1 1DN

FIXED ASSETS

Intangible assets

4

42,162

75,162

Tangible assets

5

116,694

48,394

Investments

6

137,600

102,600

296,456

226,156

CURRENT ASSETS

Debtors

7

754,964

849,047

Cash at bank

51,199

506,047

806,163

1,355,094

CREDITORS

Amounts falling due within one year

8

961,804

891,301

NET CURRENT (LIABILITIES)/ASSETS

(155,641

)

463,793

TOTAL ASSETS LESS CURRENT LIABILITIES

140,815

689,949

CREDITORS

Amounts falling due after more than one year

9

84,349

-

NET ASSETS

56,466

689,949

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

51,466

684,949

SHAREHOLDERS' FUNDS

56,466

689,949

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 directors acknowledge their 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2026 and were signed on its behalf by:

A Beaden - Director

1.	STATUTORY INFORMATION

IN4.0 Group 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.

Preparation of consolidated financial statements

The financial statements contain information about IN4.0 Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 three years.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors and creditors, loans, overdrafts and cash at bank, which are measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 January 2025

and 31 December 2025

100,162

AMORTISATION

At 1 January 2025

25,000

Amortisation for year

33,000

At 31 December 2025

58,000

NET BOOK VALUE

At 31 December 2025

42,162

At 31 December 2024

75,162

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

995

-

68,258

69,253

Additions

665

91,453

11,153

103,271

At 31 December 2025

1,660

91,453

79,411

172,524

DEPRECIATION

At 1 January 2025

145

-

20,714

20,859

Charge for year

402

10,887

23,682

34,971

At 31 December 2025

547

10,887

44,396

55,830

NET BOOK VALUE

At 31 December 2025

1,113

80,566

35,015

116,694

At 31 December 2024

850

-

47,544

48,394

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 January 2025

102,600

-

102,600

Additions

-

35,000

35,000

At 31 December 2025

102,600

35,000

137,600

NET BOOK VALUE

At 31 December 2025

102,600

35,000

137,600

At 31 December 2024

102,600

-

102,600

Interests in subsidiaries

IN4.0 Group Limited holds 98% of shares in IN4.0 Access Limited which is incorporated in the United Kingdom and undertakes post-secondary and non-tertiary education.

IN4.0 Group Limited holds 100% of shares in IN4.0 Talent Limited which is incorporated in the United Kingdom and undertakes temporary placements.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

488,384

763,179

Amounts owed by group undertakings

-

5,334

Other debtors

266,580

80,534

754,964

849,047

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

14,979

-

Trade creditors

145,537

76,502

Amounts owed to group undertakings

51,816

538,500

Taxation and social security

11,179

182,133

Other creditors

738,293

94,166

961,804

891,301

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

84,349

-