REGISTERED NUMBER: 12132994 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

Idzv Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr L M Sheppard

Mr A Holmes

Mr S D Murray

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

12132994 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Intangible assets

4

39,078

24,119

CURRENT ASSETS

Debtors

5

16,487

60,793

Cash at bank and in hand

24,923

85,939

41,410

146,732

CREDITORS

Amounts falling due within one year

6

98,464

45,609

NET CURRENT (LIABILITIES)/ASSETS

(57,054

)

101,123

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,976

)

125,242

CREDITORS

Amounts falling due after more than one year

7

15,000

15,000

NET (LIABILITIES)/ASSETS

(32,976

)

110,242

CAPITAL AND RESERVES

Called up share capital

9,000

9,000

Share premium

368,170

368,170

Retained earnings

(410,146

)

(266,928

)

SHAREHOLDERS' FUNDS

(32,976

)

110,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 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 October 2026 and were signed on its behalf by:

Mr A Holmes - Director

1.	STATUTORY INFORMATION

Idzv 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

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.

Going concern

The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 September 2025

28,607

Additions

17,252

At 31 August 2026

45,859

AMORTISATION

At 1 September 2025

4,488

Amortisation for year

2,293

At 31 August 2026

6,781

NET BOOK VALUE

At 31 August 2026

39,078

At 31 August 2025

24,119

5.

DEBTORS

31.8.26

31.8.25

£

£

Amounts falling due within one year:

Trade debtors

-

36,000

Other debtors

11,487

19,793

11,487

55,793

Amounts falling due after more than one year:

Amounts owed by participating interests

5,000

5,000

Aggregate amounts

16,487

60,793

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans and overdrafts

17,762

849

Trade creditors

60,000

-

Other creditors

20,702

44,760

98,464

45,609

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Amounts owed to related parties

15,000

15,000