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REGISTERED NUMBER: 07173877 (England and Wales)















Financial Statements

for the Year Ended 31 December 2024

for

Integration Management Consulting
Limited

Integration Management Consulting
Limited (Registered number: 07173877)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Integration Management Consulting
Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J A Gale



SECRETARY: Taylor Wessing Secretaries Limited



REGISTERED OFFICE: Fora, Chancery House
53-64 Chancery Lane
London
WC2A 1QS



REGISTERED NUMBER: 07173877 (England and Wales)



SENIOR STATUTORY AUDITOR: Caroline Peverett BA FCA



AUDITORS: Tuerner Audit Limited
Bridge House
Old Grantham Road
Whatton
Nottingham
NG13 9FG

Integration Management Consulting
Limited (Registered number: 07173877)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 7,671 16,656
Investments 6 566,105 476,888
573,776 493,544

CURRENT ASSETS
Debtors 7 1,482,030 2,589,441
Cash at bank and in hand 124,108 414,247
1,606,138 3,003,688
CREDITORS
Amounts falling due within one year 8 2,933,885 3,537,101
NET CURRENT LIABILITIES (1,327,747 ) (533,413 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(753,971

)

(39,869

)

CREDITORS
Amounts falling due after more than one
year

9

-

46,155
NET LIABILITIES (753,971 ) (86,024 )

CAPITAL AND RESERVES
Called up share capital 11 3,435,988 3,435,988
Retained earnings (4,189,959 ) (3,522,012 )
SHAREHOLDERS' FUNDS (753,971 ) (86,024 )

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 director and authorised for issue on 8 April 2025 and were signed by:





J A Gale - Director


Integration Management Consulting
Limited (Registered number: 07173877)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Integration Management Consulting 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis notwithstanding the fact that the company has a deficiency in total equity at the end of the year. The directors have reviewed the financial information of the parent and its group and in their opinion, the group has sufficient resources to provide such support. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Preparation of consolidated financial statements
The financial statements contain information about Integration Management Consulting Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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. The following criteria must also be met before revenue is recognised:

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Depreciation is provided on the following basis:
Leasehold improvements20%
Fixtures & fittings33%
Computer equipment33%
Other fixed assets20%

Integration Management Consulting
Limited (Registered number: 07173877)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. ACCOUNTING POLICIES - continued

Investments in subsidiaries
Investments in subsidiaries are shown at cost less provision for impairment.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 17 ) .

Integration Management Consulting
Limited (Registered number: 07173877)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 358,778 209,175 567,953
Disposals (358,778 ) - (358,778 )
At 31 December 2024 - 209,175 209,175
DEPRECIATION
At 1 January 2024 358,778 192,519 551,297
Charge for year - 8,985 8,985
Eliminated on disposal (358,778 ) - (358,778 )
At 31 December 2024 - 201,504 201,504
NET BOOK VALUE
At 31 December 2024 - 7,671 7,671
At 31 December 2023 - 16,656 16,656

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 January 2024 476,888
Additions 89,217
At 31 December 2024 566,105
NET BOOK VALUE
At 31 December 2024 566,105
At 31 December 2023 476,888

7. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 505,192 544,891
Amounts owed by group undertakings 768,771 1,261,424
Other debtors 208,067 449,273
1,482,030 2,255,588

Amounts falling due after more than one year:
Other debtors - 333,853

Aggregate amounts 1,482,030 2,589,441

Integration Management Consulting
Limited (Registered number: 07173877)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 17,764 67,261
Amounts owed to group undertakings 2,548,539 2,703,125
Taxation and social security 75,402 84,771
Other creditors 292,180 681,944
2,933,885 3,537,101

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Other creditors - 46,155

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year 49,452 239,552
Between one and five years - 228,395
49,452 467,947

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
3,435,988 Ordinary 1 3,435,988 3,435,988

12. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Caroline Peverett BA FCA (Senior Statutory Auditor)
for and on behalf of Tuerner Audit Limited

13. PARENT UNDERTAKING

The smallest group for which consolidated financial statements are drawn up is headed by Intenta
Participações Ltda whose registered office is Rua Jeronimo da Veiga, no. 45-15 Andar CJ 153/154, Itaim
Bibi, Sao Paulo, SP.Intenta Participações Ltda.