REGISTERED NUMBER: 13642531 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Intelligent Online Property Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

1,103,099

795,000

CURRENT ASSETS

Debtors

5

-

8,240

Cash at bank

174,120

27,313

174,120

35,553

CREDITORS

Amounts falling due within one year

6

756,159

669,334

NET CURRENT LIABILITIES

(582,039

)

(633,781

)

TOTAL ASSETS LESS CURRENT LIABILITIES

521,060

161,219

CREDITORS

Amounts falling due after more than one year

7

633,828

212,300

NET LIABILITIES

(112,768

)

(51,081

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(112,868

)

(51,181

)

SHAREHOLDERS' FUNDS

(112,768

)

(51,081

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Mr Jeroen Bastiaan Egging - Director

1.	STATUTORY INFORMATION

Intelligent Online Property 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:

13642531

Registered office:

01 Meadlake Place

Thorpe Lea Road

Egham

Surrey

TW20 8HE

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment properties that are complete and available for letting are measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss in the period in which they arise. Properties that are under refurbishment or not yet capable of being let are carried at cost, as fair value cannot be reliably determined at the balance sheet date.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company has net liabilities of £112,768. The accounts have been prepared on going concern basis as the directors have confirmed that they will continue to provide financial support to the company for the foreseeable future

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

795,000

Additions

298,139

Impairments

9,960

At 31 December 2025

1,103,099

NET BOOK VALUE

At 31 December 2025

1,103,099

At 31 December 2024

795,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

6,672

Valuation in 2023

2,806

Valuation in 2024

(23,121

)

Valuation in 2025

9,960

Cost

1,106,782

1,103,099

Investment property situated at 118 Cambridge Street, Normanton WF6 1ER is under a charge from Hampshire Trust Bank PLC. The charge was created on 14th November 2024.

Investment property situated at 21 Tenby Road, Oldham, Greater Manchester, OL8 4ST is under a charge from Hampshire Trust Bank PLC. The charge was created on 22nd October 2025.

Investment property situated at 46 Temple Street, Castleford, WF10 5RD is under a charge from Hampshire Trust Bank PLC. The charge was created on 22nd October 2025.

Investment property situated at 59 Domett Street, Manchester, M9 8DA is under a charge from Hampshire Trust Bank PLC. The charge was created on 22nd October 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

-

8,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

756,159

669,334

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

633,828

-

Other creditors

-

212,300

633,828

212,300

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

633,828

-

Repayable by instalments

Other loans more 5yrs instal

-

212,300

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

633,828

-

The loan amounting to £145,350 is secured by the way of charge on the property situated at 118 Cambridge Street, Normanton WF6 1ER (disclosed as investment property). The charge was created in the name of on Hampshire Trust Bank PLC on 14th November 2024.

The loan amounting to £173,040 is secured by the way of charge on the property situated at 21 Tenby Road, Oldham, Greater Manchester, OL8 4ST (disclosed as investment property). The charge was created in the name of on Hampshire Trust Bank PLC on 22nd October 2025.

The loan amounting to £123,085 is secured by the way of charge on the property situated at 46 Temple Street, Castleford, WF10 5RD (disclosed as investment property). The charge was created in the name of on Hampshire Trust Bank PLC on 22nd October 2025.

The loan amounting to £192,353 is secured by the way of charge on the property situated at 59 Domett Street, Manchester, M9 8DA (disclosed as investment property). The charge was created in the name of on Hampshire Trust Bank PLC on 22nd October 2025.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The company owes £1,363 (2024: £1,092) to its director, Mr Jeroen Bastiaan Egging as at accounting year end date.

The company owes £1,311 (2024: £1,092) to its director, Miss Simone Luuc Berk who is also a 49% shareholder of the company as at accounting year end date.

The company owes £753,410 including €853,462 (2024: £667,150 including €800,313) to Intelligent Online Holding B.V., a company registered in Netherlands (Company registered number: 78241480), who is also a 51% shareholder of the company as at accounting year end date.