I HUB TRADING LIMITED

I HUB TRADING LIMITED
Contents Page
For the year ended 31 December 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

I HUB TRADING LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	12,600	14,000
		12,600	14,000
Current assets
Stocks		25,000	25,624
Cash at bank and in hand		(3,692)	(4,621)
		21,308	21,003
Creditors: amount falling due within one year		(53,992)	(23,811)
Net current assets		(32,684)	(2,808)

Total assets less current liabilities		(20,084)	11,192
Net assets		(20,084)	11,192

Capital and reserves
Called up share capital		100	100
Profit and loss account		(20,184)	11,092
Shareholders' funds		(20,084)	11,192

For the year ended 31 December 2025 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 accounts for the year in question 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 02 November 2026 and were signed on its behalf by:

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Srinivasa Kireethi Boinapally
Director

1

I HUB TRADING LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

I HUB TRADING LIMITED is a private company, limited by shares, registered in , registration number 14826158, registration address 7A THE TRIANGLE, CLEVEDON, ENGLAND, BS21 6NB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 4 (2024 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	14,000	14,000
Additions	-	-
Disposals	-	-
At 31 December 2025	14,000	14,000
Amortisation
At 01 January 2025	-	-
Charge for year	1,400	1,400
On disposals	-	-
At 31 December 2025	1,400	1,400
Net book values
At 31 December 2025	12,600	12,600
At 31 December 2024	14,000	14,000

2