Immersive Cloud Solutions Group Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 15536026 (England and Wales)

Immersive Cloud Solutions Group Ltd

Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Kurtanjek

A J Murray

REGISTERED OFFICE:

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

REGISTERED NUMBER:

15536026 (England and Wales)

SENIOR STATUTORY AUDITOR:

Paul Hawksley FCA, MAAT, CTA

AUDITORS:

TWP Accounting LLP

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE

FIXED ASSETS

Tangible assets

4

81,532

38,186

CURRENT ASSETS

Debtors

5

1,510,223

855,298

Cash at bank

3,123,581

1,170,644

4,633,804

2,025,942

CREDITORS

Amounts falling due within one year

6

3,435,352

1,918,359

NET CURRENT ASSETS

1,198,452

107,583

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,279,984

145,769

PROVISIONS FOR LIABILITIES

19,862

-

NET ASSETS

1,260,122

145,769

CAPITAL AND RESERVES

Called up share capital

400

Retained earnings

1,259,722

145,369

1,260,122

145,769

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 9 October 2026 and were signed on its behalf by:

D Kurtanjek - Director

1.	STATUTORY INFORMATION

Immersive Cloud Solutions Group 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 61 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

43,489

Additions

66,525

At 31 January 2026

110,014

DEPRECIATION

At 1 February 2025

5,303

Charge for year

23,179

At 31 January 2026

28,482

NET BOOK VALUE

At 31 January 2026

81,532

At 31 January 2025

38,186

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

(Unaudited)

£

Trade debtors

1,249,695

767,137

Other debtors

260,528

88,161

1,510,223

855,298

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

(Unaudited)

£

Trade creditors

186,667

89,433

Taxation and social security

1,160,927

442,359

Other creditors

2,087,758

1,386,567

3,435,352

1,918,359

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

The auditors' report on the financial statements for the year ended 31 January 2026 was unqualified.

The audit report was signed on by Paul Hawksley FCA MAAT CTA (Senior Statutory

Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part

16 of the Companies Act 2006. The audit work has been undertaken so that Auditors' might state to the

company's members those matters the Auditors' are required to state in an auditor's report and for no

other purpose. To the fullest extent permitted by law, TWP Accounting LLP will not accept or assume

responsibility to anyone other than the company and the company's members as a body, for the audit

work, for the Independent Auditors' Report, or for the opinions formed.

The financial statements of the Company for the period ended 31 January 2025 were not audited. The

comparatives presented as part of the financial statements of the Company have not been audited as a

result.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

31.1.26

31.1.25

(Unaudited)

£

D Kurtanjek

Balance outstanding at start of year

99,879

-

Amounts advanced

-

100,009

Amounts repaid

(37,500

)

(130

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

62,379

99,879

A J Murray

Balance outstanding at start of year

149,920

-

Amounts advanced

-

150,000

Amounts repaid

(56,250

)

(80

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

93,670

149,920

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D Kurtanjek.

The ultimate controlling party is D Kurtanjek.

10.	EMI SHARE OPTIONS

The EMI Share Options Agreement was issued in the third quarter of 2024. The agreement grants the employee an option of acquiring a number of ordinary shares in Immersive Cloud Solutions Group Ltd at an exercise price of £0.01 per share. The option is intended to qualify as an EMI share option and is generally exercisable upon an Exit event, subject to the Plan Rules. The option cannot be transferred and will normally lapse if the employee ceases employment, subject to the applicable leaver provisions. The option holder is responsible for applicable tax liabilities and may be required to reimburse the Company for employer NICs arising from the option.

As at the reporting date, the Company has 44,444 shares available, comprising 40,000 Founder Shares and 4,444 shares available for options. Of the shares available for options, 319 share options remain unallocated and available for future grants while 4125 share options are held.

The key terms of the agreement, including the number of shares, exercise price, exercise conditions, expiry and tax/NIC provisions, have been discussed with a Director and the CFO, and no matters inconsistent with the agreement were noted.