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Registered number: 13027478










INTEGRO INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2024

 
INTEGRO INVESTMENTS LIMITED
REGISTERED NUMBER: 13027478

BALANCE SHEET
AS AT 30 NOVEMBER 2024

30 November
31 August
2024
2023
Note
£
£

Fixed assets
  

Investment property
  
-
181,761

  
-
181,761

Current assets
  

Cash at bank and in hand
 4 
-
6,903

  
-
6,903

Creditors: amounts falling due within one year
 5 
(6,847)
(101,785)

Net current liabilities
  
 
 
(6,847)
 
 
(94,882)

Total assets less current liabilities
  
(6,847)
86,879

Creditors: amounts falling due after more than one year
 6 
-
(75,251)

  

Net (liabilities)/assets
  
(6,847)
11,628


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(6,947)
11,528

  
(6,847)
11,628


Page 1

 
INTEGRO INVESTMENTS LIMITED
REGISTERED NUMBER: 13027478

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 February 2025.




S Bessant
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
INTEGRO INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

1.


General information

Integro Investments Limited is a private limited company incorporated in England and Wales.
The registered office is Kingsridge House, 601 London Road, Westcliff-on-Sea, Essex, SS0 9PE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company ceased trading on 30 November 2024 and is no longer a going concern

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 3

 
INTEGRO INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Investment property







If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

30 November
31 August
2024
2023
£
£


Historic cost
-
181,761

-
181,761

Page 4

 
INTEGRO INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

4.


Cash and cash equivalents

30 November
31 August
2024
2023
£
£

Cash at bank and in hand
-
6,903

-
6,903



5.


Creditors: Amounts falling due within one year

30 November
31 August
2024
2023
£
£

Corporation tax
-
2,704

Other creditors
6,847
99,081

6,847
101,785



6.


Creditors: Amounts falling due after more than one year

30 November
31 August
2024
2023
£
£

Bank loans
-
75,251

-
75,251


The following liabilities were secured:

30 November
31 August
2024
2023
£
£



Bank loans
-
75,251

-
75,251

Details of security provided:

Bank loans are secured by ways of a legal charge over the company's properties, a debenture over the company's assets and a personal guarantee from the directors.

Page 5

 
INTEGRO INVESTMENTS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2024

7.


Loans


Analysis of the maturity of loans is given below:


30 November
31 August
2024
2023
£
£




Amounts falling due after more than 5 years

Bank loans
-
75,251

-
75,251



8.Directors' personal guarantees

The directors, S Bessant and L Bessant, have provided a personal guarantee against the company's loan.

Page 6