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REGISTERED NUMBER: 10178561 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

IMAGING MATTERS LIMITED

IMAGING MATTERS LIMITED (REGISTERED NUMBER: 10178561)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IMAGING MATTERS LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: L Melville
Mrs S J Melville





REGISTERED OFFICE: Highdown House
11 Highdown Road
Leamington Spa
Warwickshire
CV31 1XT





REGISTERED NUMBER: 10178561 (England and Wales)






IMAGING MATTERS LIMITED (REGISTERED NUMBER: 10178561)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 30,855 50,343
Investments 5 51 51
30,906 50,394

CURRENT ASSETS
Stocks 492,967 428,667
Debtors 6 560,568 847,438
Cash at bank 820,564 829,159
1,874,099 2,105,264
CREDITORS
Amounts falling due within one year 7 1,582,827 1,673,244
NET CURRENT ASSETS 291,272 432,020
TOTAL ASSETS LESS CURRENT
LIABILITIES

322,178

482,414

CREDITORS
Amounts falling due after more than one
year

8

66,350

240,548
NET ASSETS 255,828 241,866

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 255,826 241,864
255,828 241,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

IMAGING MATTERS LIMITED (REGISTERED NUMBER: 10178561)

BALANCE SHEET - continued
30 September 2024


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 Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by:





L Melville - Director


IMAGING MATTERS LIMITED (REGISTERED NUMBER: 10178561)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Imaging Matters 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.

2. ACCOUNTING POLICIES

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

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover
Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

IMAGING MATTERS LIMITED (REGISTERED NUMBER: 10178561)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 77,950
DEPRECIATION
At 1 October 2023 27,607
Charge for year 19,488
At 30 September 2024 47,095
NET BOOK VALUE
At 30 September 2024 30,855
At 30 September 2023 50,343

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2023
and 30 September 2024 51
NET BOOK VALUE
At 30 September 2024 51
At 30 September 2023 51

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 94,090 142,473
Other debtors 466,478 704,965
560,568 847,438

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,648 10,648
Hire purchase contracts 15,000 15,000
Trade creditors 659,211 141,899
Taxation and social security 691,038 1,437,197
Other creditors 206,930 68,500
1,582,827 1,673,244

IMAGING MATTERS LIMITED (REGISTERED NUMBER: 10178561)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 57,600 216,798
Hire purchase contracts 8,750 23,750
66,350 240,548

9. CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.