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Registered number: 07430907













INGMAN CAPITAL PARTNERS LIMITED
UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2025


 
INGMAN CAPITAL PARTNERS LIMITED
REGISTERED NUMBER:07430907


BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
280
205

Investments
 5 
9,013
10,013

  
9,293
10,218

Current assets
  

Debtors: amounts falling due within one year
 6 
95,740
96,620

Cash at bank and in hand
  
995
127

  
96,735
96,747

Creditors: amounts falling due within one year
 7 
(31,455)
(21,982)

Net current assets
  
 
 
65,280
 
 
74,765

Total assets less current liabilities
  
74,573
84,983


Capital and reserves
  

Called up share capital 
 8 
33,500
33,500

Profit and loss account
  
41,073
51,483

  
74,573
84,983


Page 1


 
INGMAN CAPITAL PARTNERS LIMITED
REGISTERED NUMBER:07430907

    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 year 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 statement of comprehensive income 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 16 July 2025.




................................................
P M Ingman
Director


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

Page 2


 
INGMAN CAPITAL PARTNERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Ingman Capital Partners Limited is incorporated and domiciled in England and Wales.  The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. The principal place of business is 128 Buckingham Palace Road, London, SW1W 9SA.

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

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


 
INGMAN CAPITAL PARTNERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures, fittings & equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
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.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4


 
INGMAN CAPITAL PARTNERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures, fittings & equipment

£



Cost or valuation


At 1 April 2024
11,307


Additions
420



At 31 March 2025

11,727



Depreciation


At 1 April 2024
11,102


Charge for the year on owned assets
345



At 31 March 2025

11,447



Net book value



At 31 March 2025
280



At 31 March 2024
205


5.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 April 2024
1,000
9,013
10,013


Disposals
(1,000)
-
(1,000)



At 31 March 2025
-
9,013
9,013




Page 5


 
INGMAN CAPITAL PARTNERS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Debtors

2025
2024
£
£


Trade debtors
(6,000)
(8,000)

Amounts owed by related undertakings
56,644
56,645

Other debtors
1,221
1,000

Prepayments and accrued income
43,875
46,975

95,740
96,620



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
(143)
(143)

Corporation tax
1,904
620

Other taxation and social security
-
4,002

Other creditors
500
1,253

Accruals and deferred income
29,194
16,250

31,455
21,982



8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



33,500 (2024 - 33,500) Ordinary shares of £1.00 each
33,500
33,500



9.


Pension commitments

The Company makes contributions to a SSAS on behalf of a Director. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions paid by the Company to the fund and associated charges and amounted to £1,130 (2024 - £nil). Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date.


10.


Transactions with directors

At 31 March 2025 P M Ingman was owed £403 by the company (2024: £1,253 owed by the company). This amount is included in other creditors.

 
Page 6