Ivanhoe Holdings Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04352012

Ivanhoe Holdings Ltd

Filleted Unaudited Financial Statements

31 May 2025

Ivanhoe Holdings Ltd

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Ivanhoe Holdings Ltd

Year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ivanhoe Holdings Ltd for the year ended 31 May 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.

REARDON & CO LTD Chartered accountants

Suite D, South Cambridge Business Park Babraham Road Sawston Cambridge CB22 3JH

26 September 2025

Ivanhoe Holdings Ltd

Statement of Financial Position

31 May 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	5		18,229	18,229

Current assets

Debtors	6	1,151	–
Cash at bank and in hand		268	1,669
		-------	-------
		1,419	1,669

Creditors: amounts falling due within one year	7	29,204		16,954
		--------		--------
Net current liabilities			27,785	15,285
			--------	--------
Total assets less current liabilities			( 9,556)	2,944
			-------	-------
Net (liabilities)/assets			( 9,556)	2,944
			-------	-------

Capital and reserves

Called up share capital	500	500
Profit and loss account	( 10,056)	2,444
	--------	-------
Shareholders (deficit)/funds	( 9,556)	2,944
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ivanhoe Holdings Ltd

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

Mr M Perriton
Director

Company registration number: 04352012

Ivanhoe Holdings Ltd

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Victoria Road, Cambridge, CB4 3BW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 June 2024 and 31 May 2025	1,500	16,729	18,229
	-------	--------	--------
Impairment
At 1 June 2024 and 31 May 2025	–	–	–
	-------	--------	--------

Carrying amount
At 31 May 2025	1,500	16,729	18,229
	-------	--------	--------
At 31 May 2024	1,500	16,729	18,229
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,151	–
	-------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	1,401
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	9,121
Corporation tax	655	656
Other creditors	28,549	5,776
	--------	--------
	29,204	16,954
	--------	--------

8. Related party transactions

The company was under the control of Mr M Perriton throughout the current and previous year. Mr Perriton is the managing director and majority shareholder. On 31 March 2024 a dividend of £1,000 (2023: £41,150) was paid on the A ordinary shares and £nil (2023: £1,000)was paid on the B, C and D shares.