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REGISTERED NUMBER: 04541304 (England and Wales)















IMPIRIUS LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2024






IMPIRIUS LIMITED (REGISTERED NUMBER: 04541304)






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


IMPIRIUS LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTORS: S R Galpin
C D Mitchell





SECRETARY: C D Mitchell





REGISTERED OFFICE: Tachbrook House
181 Tachbrook Road
Leamington Spa
Warwickshire
CV31 3EN





REGISTERED NUMBER: 04541304 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

IMPIRIUS LIMITED (REGISTERED NUMBER: 04541304)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 322,241 3,568

CURRENT ASSETS
Debtors 5 309,456 295,479
Cash at bank 391,976 605,145
701,432 900,624
CREDITORS
Amounts falling due within one year 6 372,982 323,705
NET CURRENT ASSETS 328,450 576,919
TOTAL ASSETS LESS CURRENT
LIABILITIES

650,691

580,487

PROVISIONS FOR LIABILITIES 63,517 -
NET ASSETS 587,174 580,487

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 587,172 580,485
587,174 580,487

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.

IMPIRIUS LIMITED (REGISTERED NUMBER: 04541304)

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 20 June 2025 and were signed on its behalf by:





C D Mitchell - Director


IMPIRIUS LIMITED (REGISTERED NUMBER: 04541304)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Impirius 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. 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

IMPIRIUS LIMITED (REGISTERED NUMBER: 04541304)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 October 2023 - 20,258 20,258
Additions 318,512 1,831 320,343
At 30 September 2024 318,512 22,089 340,601
DEPRECIATION
At 1 October 2023 - 16,690 16,690
Charge for year - 1,670 1,670
At 30 September 2024 - 18,360 18,360
NET BOOK VALUE
At 30 September 2024 318,512 3,729 322,241
At 30 September 2023 - 3,568 3,568

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 208,090 281,384
Amounts owed by group undertakings 72,000 -
Prepayments 29,366 14,095
309,456 295,479

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 52,041 3,452
Social security and other taxes 21,851 154,320
Other creditors 1,102 -
Directors' loan accounts 123,048 2,996
Accruals and deferred income 174,940 162,937
372,982 323,705