REGISTERED NUMBER: 08371334 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

iNOTu Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C I Birrell

Mrs R M Birrell

REGISTERED OFFICE:

10 The Crescent

Eaglescliffe

Stockton on Tees

TS16 0JB

REGISTERED NUMBER:

08371334 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

18,171

23,248

CURRENT ASSETS

Debtors

5

57,319

54,571

Cash at bank

37,991

44,200

95,310

98,771

CREDITORS

Amounts falling due within one year

6

41,453

53,390

NET CURRENT ASSETS

53,857

45,381

TOTAL ASSETS LESS CURRENT LIABILITIES

72,028

68,629

CREDITORS

Amounts falling due after more than one year

7

-

(6,491

)

PROVISIONS FOR LIABILITIES

(782

)

(1,161

)

NET ASSETS

71,246

60,977

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

71,046

60,777

SHAREHOLDERS' FUNDS

71,246

60,977

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr C I Birrell - Director

1.	STATUTORY INFORMATION

iNOTu 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.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

79,063

Additions

596

At 31 January 2026

79,659

DEPRECIATION

At 1 February 2025

55,815

Charge for year

5,673

At 31 January 2026

61,488

NET BOOK VALUE

At 31 January 2026

18,171

At 31 January 2025

23,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

3,444

24,380

Amounts owed by group undertakings

3,399

1,399

Other debtors

50,476

28,792

57,319

54,571

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Hire purchase contracts

-

7,815

Trade creditors

34

167

Amounts owed to group undertakings

680

110

Taxation and social security

40,372

43,661

Other creditors

367

1,637

41,453

53,390

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Hire purchase contracts

-

6,491

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31/1/26

31/1/25

£

£

Mr C I Birrell

Balance outstanding at start of year

25,567

10,334

Amounts advanced

16,668

31,964

Amounts repaid

(312

)

(16,731

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,923

25,567

Interest has been charged on the above loan at 2.25% at the beginning of the year and increased to 3.75% from the 5th April 2025.