REGISTERED NUMBER: 12014932 (England and Wales)

I D C INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

I M Cole

Mrs D J Cole

REGISTERED OFFICE:

4 Tyndale Avenue

Bexhill-on-Sea

East Sussex

TN39 4TZ

REGISTERED NUMBER:

12014932 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

FIXED ASSETS

Investment property

4

883,231

565,000

CURRENT ASSETS

Debtors

5

989

-

Cash at bank

16,356

38,932

17,345

38,932

CREDITORS

Amounts falling due within one year

6

431,057

279,527

NET CURRENT LIABILITIES

(413,712

)

(240,595

)

TOTAL ASSETS LESS CURRENT LIABILITIES

469,519

324,405

CREDITORS

Amounts falling due after more than one year

7

(269,982

)

(150,000

)

PROVISIONS FOR LIABILITIES

(32,503

)

(32,503

)

NET ASSETS

167,034

141,902

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

97,510

97,510

Retained earnings

10

69,424

44,292

SHAREHOLDERS' FUNDS

167,034

141,902

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 23rd October 2026 and were signed on its behalf by:

I M Cole - Director

1.	STATUTORY INFORMATION

I D C Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 rents received or receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st June 2025

565,000

Additions

318,231

At 31st May 2026

883,231

NET BOOK VALUE

At 31st May 2026

883,231

At 31st May 2025

565,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

989

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

6,510

4,072

Other creditors

424,547

275,455

431,057

279,527

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

269,982

150,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Mortgage

269,982

150,000

The above mortgage(s) are secured on the propert(ies) to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1.00

100

100

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st June 2025

44,292

97,510

141,802

Profit for the year

25,132

25,132

At 31st May 2026

69,424

97,510

166,934

Movements in the fair value reserve are recognised net of deferred taxation.