I-4Business EMEA Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 10793203

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	108,490		67,283
Cash at bank and in hand		317,567		229,017

		426,057		296,300
Creditors: Amounts Falling Due Within One Year	6	(201,108 )		(241,113 )

NET CURRENT ASSETS (LIABILITIES)			224,949		55,187

TOTAL ASSETS LESS CURRENT LIABILITIES			224,949		55,187

NET ASSETS			224,949		55,187

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			224,849		55,087

SHAREHOLDERS' FUNDS			224,949		55,187

For the year ending 30 April 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 director acknowledges his 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

G B Stevens

Director

12/08/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

I-4Business EMEA Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10793203 . The registered office is Unit 11, Riverside Park Industrial Estate, Dogflud Way, Farnham, Surrey, GU9 7UG.

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 functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

2.2. Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

> the amount of revenue can be measured reliably;

> it is probable that the Company will receive the consideration due under the contract;

> the stage of completion of the contract at the end of the reporting period can be measured reliably; and

> the costs incurred and the costs to complete the contract can be measured reliably.

2.3. 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

33.33% Straight line

2.4. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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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I-4Business EMEA Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 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.

2.7. Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

2.8. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.

2.9. Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 May 2025	862
Disposals	(862 )

As at 30 April 2026	-

Depreciation
As at 1 May 2025	862
Disposals	(862 )

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	-

As at 1 May 2025	-

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I-4Business EMEA Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	107,526	62,649
Prepayments and accrued income	890	4,580
Other debtors	74	54

	108,490	67,283

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	13,289
Corporation tax	60,434	64,077
VAT	178	-
Other creditors	1,639	4,433
Accruals and deferred income	67,614	88,071
Amounts owed to group undertakings	71,243	71,243

	201,108	241,113

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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