IRIS Accounts Production v25.2.0.378 04917853 director 1.5.24 30.4.25 30.4.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049178532024-04-30049178532025-04-30049178532024-05-012025-04-30049178532023-04-30049178532023-05-012024-04-30049178532024-04-3004917853ns15:EnglandWales2024-05-012025-04-3004917853ns14:PoundSterling2024-05-012025-04-3004917853ns10:Director12024-05-012025-04-3004917853ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3004917853ns10:SmallEntities2024-05-012025-04-3004917853ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-3004917853ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3004917853ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3004917853ns10:FullAccounts2024-05-012025-04-300491785312024-05-012025-04-3004917853ns10:RegisteredOffice2024-05-012025-04-3004917853ns5:CurrentFinancialInstruments2025-04-3004917853ns5:CurrentFinancialInstruments2024-04-3004917853ns5:Non-currentFinancialInstruments2025-04-3004917853ns5:Non-currentFinancialInstruments2024-04-3004917853ns5:ShareCapital2025-04-3004917853ns5:ShareCapital2024-04-3004917853ns5:RetainedEarningsAccumulatedLosses2025-04-3004917853ns5:RetainedEarningsAccumulatedLosses2024-04-3004917853ns5:NetGoodwill2024-05-012025-04-3004917853ns5:IntangibleAssetsOtherThanGoodwill2024-05-012025-04-3004917853ns5:NetGoodwill2024-04-3004917853ns5:NetGoodwill2025-04-3004917853ns5:NetGoodwill2024-04-3004917853ns5:LeaseholdImprovements2024-04-3004917853ns5:FurnitureFittings2024-04-3004917853ns5:LeaseholdImprovements2024-05-012025-04-3004917853ns5:FurnitureFittings2024-05-012025-04-3004917853ns5:LeaseholdImprovements2025-04-3004917853ns5:FurnitureFittings2025-04-3004917853ns5:LeaseholdImprovements2024-04-3004917853ns5:FurnitureFittings2024-04-3004917853ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3004917853ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3004917853ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2025-04-3004917853ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-04-30
REGISTERED NUMBER: 04917853 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

FOR

IMF (P C R) LIMITED

IMF (P C R) LIMITED (REGISTERED NUMBER: 04917853)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IMF (P C R) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2025







DIRECTOR: I M Fella





REGISTERED OFFICE: Fourwinds
Swillington Lane
Swillington
Leeds
LS26 8QU





REGISTERED NUMBER: 04917853 (England and Wales)





ACCOUNTANTS: Waite & Hartley
66 North Street
Wetherby
LS22 6NR

IMF (P C R) LIMITED (REGISTERED NUMBER: 04917853)

BALANCE SHEET
30TH APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 32,000 32,000
Tangible assets 5 113 151
32,113 32,151

CURRENT ASSETS
Stocks 6 13,750 12,800
Debtors 7 57,511 49,721
Cash at bank 18,348 20,012
89,609 82,533
CREDITORS
Amounts falling due within one year 8 38,217 33,250
NET CURRENT ASSETS 51,392 49,283
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,505

81,434

CREDITORS
Amounts falling due after more than one
year

9

1,667

11,667
NET ASSETS 81,838 69,767

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 81,837 69,766
SHAREHOLDERS' FUNDS 81,838 69,767

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

IMF (P C R) LIMITED (REGISTERED NUMBER: 04917853)

BALANCE SHEET - continued
30TH APRIL 2025


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 6th August 2025 and were signed by:





I M Fella - Director


IMF (P C R) LIMITED (REGISTERED NUMBER: 04917853)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025

1. STATUTORY INFORMATION

IMF (P C R) 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

IMF (P C R) LIMITED (REGISTERED NUMBER: 04917853)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2024
and 30th April 2025 32,000
NET BOOK VALUE
At 30th April 2025 32,000
At 30th April 2024 32,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1st May 2024
and 30th April 2025 11,750 21,878 33,628
DEPRECIATION
At 1st May 2024 11,750 21,727 33,477
Charge for year - 38 38
At 30th April 2025 11,750 21,765 33,515
NET BOOK VALUE
At 30th April 2025 - 113 113
At 30th April 2024 - 151 151

6. STOCKS
2025 2024
£    £   
Stocks 13,750 12,800

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 55,731 49,721
Other debtors 1,780 -
57,511 49,721

IMF (P C R) LIMITED (REGISTERED NUMBER: 04917853)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 3,500 4,000
Tax 12,224 9,481
Social security and other taxes 6,957 6,614
Directors' current accounts 3,961 1,080
Accrued expenses 1,575 2,075
38,217 33,250

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 2-5 years 1,667 11,667

10. ULTIMATE CONTROLLING PARTY

The controlling party is I M Fella.