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Company No: 08637125 (England and Wales)

IPERIUM CONSULTING HOLDINGS LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

IPERIUM CONSULTING HOLDINGS LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

IPERIUM CONSULTING HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION

As at 31 December 2023
IPERIUM CONSULTING HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Investments 3 149,355 149,355
149,355 149,355
Creditors: amounts falling due within one year 4 ( 49,735) ( 55,535)
Net current liabilities (49,735) (55,535)
Total assets less current liabilities 99,620 93,820
Net assets 99,620 93,820
Capital and reserves
Called-up share capital 5 100 100
Share premium account 99,470 99,470
Profit and loss account 50 ( 5,750 )
Total shareholders' funds 99,620 93,820

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Iperium Consulting Holdings Limited (registered number: 08637125) were approved and authorised for issue by the Board of Directors on 26 September 2024. They were signed on its behalf by:

David Ward
Director
IPERIUM CONSULTING HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
IPERIUM CONSULTING HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
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

Iperium Consulting Holdings 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 8 Ardent Court, William James Way, Henley-In-Arden, B95 5GF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position 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.

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.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Other investments Total
£ £
Cost or valuation before impairment
At 01 January 2023 149,355 149,355
At 31 December 2023 149,355 149,355
Carrying value at 31 December 2023 149,355 149,355
Carrying value at 31 December 2022 149,355 149,355

4. Creditors: amounts falling due within one year

2023 2022
£ £
Amounts owed to Group undertakings 47,935 53,735
Accruals 1,800 1,800
49,735 55,535

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

5. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
38 Ordinary A shares of £ 1.00 each 38 38
38 Ordinary B shares of £ 1.00 each 38 38
12 Ordinary C shares of £ 1.00 each 12 12
12 Ordinary D shares of £ 1.00 each 12 12
100 100

6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

2023 2022
£ £
Amounts due to a subsidiary company 47,935 53,735