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INSHARE LIMITED

Registered Number
11791038
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

INSHARE LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

EGGLE, Gareth Peter
MERCER, Grant Lee
THURGOOD, Graeme George

Company Secretary

ANTONIO, Deborah Marie

Registered Address

Barrington House
Heyes Lane
Alderley Edge
SK9 7LA

Registered Number

11791038 (England and Wales)
INSHARE LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets3326,415326,415
Tangible assets4575575
326,990326,990
Current assets
Debtors(16,835)140,514
Cash at bank and on hand26,4959,742
9,660150,256
Creditors amounts falling due within one year5(453,315)(283,925)
Net current assets (liabilities)(443,655)(133,669)
Total assets less current liabilities(116,665)193,321
Creditors amounts falling due after one year6(36,947)(476,947)
Net assets(153,612)(283,626)
Capital and reserves
Called up share capital10,109109
Share premium576,110600,205
Profit and loss account(739,831)(883,940)
Shareholders' funds(153,612)(283,626)
The financial statements were approved and authorised for issue by the Board of Directors on 17 June 2025, and are signed on its behalf by:
MERCER, Grant Lee
Director
Registered Company No. 11791038
INSHARE LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20252024
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 February 24326,415326,415
At 31 January 25326,415326,415
Net book value
At 31 January 25326,415326,415
At 31 January 24326,415326,415
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 241,9821,982
At 31 January 251,9821,982
Depreciation and impairment
At 01 February 241,4071,407
At 31 January 251,4071,407
Net book value
At 31 January 25575575
At 31 January 24575575
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables138,52577,414
Bank borrowings and overdrafts-113,053
Taxation and social security3,113-
Other creditors273,219-
Accrued liabilities and deferred income38,45893,458
Total453,315283,925
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts36,947476,947
Total36,947476,947