Company No: 06351202 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr G A Al-Noah
	Mr A R Plowman

SECRETARY

Mr G A Al-Noah

REGISTERED OFFICE	C/O Inidam
	Budds Lane
	Romsey
	SO51 0HA
	United Kingdom

COMPANY NUMBER

06351202 (England and Wales)

ACCOUNTANT	Azets Accountants
	Third Floor, Gateway House
	Tollgate
	Chandlers Ford
	Hampshire
	SO53 3TG
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	661,464		567,181
Investments	4	120,122		120,122
		781,586		687,303
Current assets
Stocks		17,500		17,500
Debtors	5	316,570		294,798
Cash at bank and in hand	6	1,439,299		1,282,401
		1,773,369		1,594,699
Creditors: amounts falling due within one year	7	( 494,172)		( 538,499)
Net current assets		1,279,197		1,056,200
Total assets less current liabilities		2,060,783		1,743,503
Net assets		2,060,783		1,743,503
Capital and reserves
Called-up share capital	8	24,064		24,064
Profit and loss account		2,036,719		1,719,439
Total shareholders' funds		2,060,783		1,743,503

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Inidam Limited (registered number: 06351202) were approved and authorised for issue by the Board of Directors on 29 October 2026. They were signed on its behalf by:

Mr G A Al-Noah Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Inidam Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Inidam, Budds Lane, Romsey, SO51 0HA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

These financial statements relate to Inidam Limited as an individual entity.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery etc.	3 - 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	12		12

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	392,034		929,114		1,321,148
Additions	0		260,312		260,312
At 31 January 2026	392,034		1,189,426		1,581,460
Accumulated depreciation
At 01 February 2025	73,321		680,646		753,967
Charge for the financial year	7,840		158,189		166,029
At 31 January 2026	81,161		838,835		919,996
Net book value
At 31 January 2026	310,873		350,591		661,464
At 31 January 2025	318,713		248,468		567,181

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 February 2025	120,122		120,122
At 31 January 2026	120,122		120,122
Carrying value at 31 January 2026	120,122		120,122
Carrying value at 31 January 2025	120,122		120,122

5. Debtors

	2026		2025
	£		£
Trade debtors	301,854		266,111
Corporation tax	118		0
Other debtors	14,598		28,687
	316,570		294,798

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	491,579		472,443
Short-term deposits	947,720		809,958
	1,439,299		1,282,401

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	56,504		99,138
Amounts owed to own subsidiaries	120,122		120,122
Taxation and social security	218,661		246,683
Other creditors	98,885		72,556
	494,172		538,499

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
24,064 Ordinary shares of £ 1.00 each	24,064		24,064

9. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Directors Loan Account	(237)		86