Registration number: 15338821

Imanager.AI Ltd

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 10
iXBRL Detailed Profit and Loss Account	11

Imanager.AI Ltd

Company Information

Directors

Dr Y Wang Dr D Mao H Ghasemitangalolya

Registered office

16 Pisgah House Road Sheffield S10 5BJ

Accountants

Tally Wu Associates Limited Chartered Certified Accountant

Imanager.AI Ltd

Directors' Report for the Period from 9 December 2023 to 31 December 2024

The directors present their report and the financial statements for the period from 9 December 2023 to 31 December 2024.

Directors of the company

The directors who held office during the period were as follows:

Dr Y Wang (appointed 9 December 2023)

Dr D Mao (appointed 9 December 2023)

H Ghasemitangalolya (appointed 1 June 2024)

Principal activity

The principal activity of the company is the development of software solutions, provision of IT consultancy, computer facilities management, and data processing and hosting services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 2 September 2025 and signed on its behalf by:

Dr Y Wang Director

Dr D Mao Director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Imanager.AI Ltd
for the Period Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Imanager.AI Ltd for the period ended 31 December 2024 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/
rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Imanager.AI Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Imanager.AI Ltd and state those matters that we have agreed to state to the Board of Directors of Imanager.AI Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/
2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Imanager.AI Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Imanager.AI Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Imanager.AI Ltd. You consider that Imanager.AI Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Imanager.AI Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Tally Wu Associates Limited
Chartered Certified Accountant

2 September 2025

Imanager.AI Ltd

Profit and Loss Account for the Period from 9 December 2023 to 31 December 2024

	Note	2024 £
Turnover		-
Gross profit/(loss)		-
Administrative expenses		(7,829)
Operating loss		(7,829)
Loss before tax	4	(7,829)
Loss for the financial period		(7,829)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Imanager.AI Ltd

Statement of Comprehensive Income for the Period from 9 December 2023 to 31 December 2024

	2024 £
Loss for the period	(7,829)
Total comprehensive income for the period	(7,829)

Imanager.AI Ltd

(Registration number: 15338821)
Balance Sheet as at 31 December 2024

	Note	2024 £
Fixed assets
Tangible assets	5	58,615
Current assets
Cash at bank and in hand		11,062
Creditors: Amounts falling due within one year	7	(77,406)
Net current liabilities		(66,344)
Net liabilities		(7,729)
Capital and reserves
Called up share capital	8	100
Retained earnings		(7,829)
Shareholders' deficit		(7,729)

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 2 September 2025 and signed on its behalf by:
 

Dr Y Wang Director

Dr D Mao Director

Imanager.AI Ltd

Statement of Changes in Equity for the Period from 9 December 2023 to 31 December 2024

	Share capital £	Retained earnings £	Total £
Loss for the period	-	(7,829)	(7,829)
New share capital subscribed	100	-	100
At 31 December 2024	100	(7,829)	(7,729)

Imanager.AI Ltd

Notes to the Unaudited Financial Statements for the Period from 9 December 2023 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Pisgah House Road
Sheffield
S10 5BJ
United Kingdom

These financial statements were authorised for issue by the Board on 2 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, Depreciation will only commence once the asset is fully installed and available for use.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Imanager.AI Ltd

Notes to the Unaudited Financial Statements for the Period from 9 December 2023 to 31 December 2024

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amJrtised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

 Classification of financial liabilitiesFinancial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt Instruments are subsequently carried at amortised cost, using the effective Interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2024 £
Depreciation expense	5,329

Imanager.AI Ltd

Notes to the Unaudited Financial Statements for the Period from 9 December 2023 to 31 December 2024

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
Additions	63,944	63,944
At 31 December 2024	63,944	63,944
Depreciation
Charge for the period	5,329	5,329
At 31 December 2024	5,329	5,329
Carrying amount
At 31 December 2024	58,615	58,615

6

Debtors

Current	2024 £
	-

7

Creditors

Creditors: amounts falling due within one year

	2024 £
Due within one year
Other creditors	77,406

8	Share capital

Allotted, called up and fully paid shares

	2024
	No.	£
Ordinary share of £1 each	100	100

Imanager.AI Ltd

iXBRL Detailed Profit and Loss Account for the Period from 9 December 2023 to 31 December 2024

	2024 £
Cost of sales
Distribution costs
Administrative expenses
Audit and accountancy other services	(2,500)
Depreciation of fixed assets	(5,329)
Other operating income
Other items
Loss for the financial period	(7,829)