Inovink Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05097717

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		62,115		87,402
Tangible Assets	5		2,845		3,758

			64,960		91,160
CURRENT ASSETS
Debtors	6	1,968		1,324
Cash at bank and in hand		4,919		12,808

		6,887		14,132
Creditors: Amounts Falling Due Within One Year	7	(22,696 )		(23,774 )

NET CURRENT ASSETS (LIABILITIES)			(15,809 )		(9,642 )

TOTAL ASSETS LESS CURRENT LIABILITIES			49,151		81,518

PROVISIONS FOR LIABILITIES
Deferred Taxation			(712 )		(992 )

NET ASSETS			48,439		80,526

CAPITAL AND RESERVES
Called up share capital	8		650		813
Share premium account			24,744		24,744
Capital redemption reserve			513		350
Profit and Loss Account			22,532		54,619

SHAREHOLDERS' FUNDS			48,439		80,526

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Inovink Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

D Bedford

Director

30th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Inovink Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05097717 . The registered office is Unit 13e Burton Road, Sheffield, S3 8BX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The reporting period reflects a 12 month period to 31 January 2026 and the comparative priod reflects a 10 month period from 1 April 2024 to 31 January 2025, when the reporting period was changed to the company's new chosen year end. Therefore the figures are not directly comparable.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Patents and Website. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Fixtures & Fittings	25% Reducing balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Inovink Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 February 2025	360,353	466,117	826,470

As at 31 January 2026	360,353	466,117	826,470

Amortisation
As at 1 February 2025	293,398	445,670	739,068
Provided during the period	16,518	8,769	25,287

As at 31 January 2026	309,916	454,439	764,355

Net Book Value
As at 31 January 2026	50,437	11,678	62,115

As at 1 February 2025	66,955	20,447	87,402

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	2,253	36,405	38,658

As at 31 January 2026	2,253	36,405	38,658

Depreciation
As at 1 February 2025	1,732	33,168	34,900
Provided during the period	104	809	913

As at 31 January 2026	1,836	33,977	35,813

Net Book Value
As at 31 January 2026	417	2,428	2,845

As at 1 February 2025	521	3,237	3,758

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Inovink Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Other debtors	1,968	1,324

7. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Trade creditors	2,632	1,624
Corporation tax	16,668	21,137
Other creditors	1	1,013
Directors' loan accounts	3,395	-

	22,696	23,774

8. Share Capital

	31 January 2026	31 January 2025
Allotted, called up and fully paid	£	£
650 Ordinary A shares of £ 1.00 each	650	650
163 Ordinary B shares of £ 1.00 each	-	163

	650	813


Shares disposed during the period:	£
163 Ordinary B shares of £ 1.00 each	(163)

On 6 March 2025 the company repurchased 163 Ordinary B shares that held a par value of £1. These shares were subsequently cancelled.

9. Related Party Transactions

Included within Other Creditors are loans from related parties amounting to 2026: £3,395 (2025 :£3,035). These loans are interest free, unsecured and repayable on demand.

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