Image Logo U.K Limited - Filleted accounts

Registered number

03352947

Image Logo U.K Limited

Filleted Accounts

31 March 2025

Image Logo U.K Limited
Registered number:		03352947
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		252,354			219,417

Current assets
Debtors	5	186,094			215,103
Cash at bank and in hand		171,598			80,877
		357,692			295,980

Creditors: amounts falling due within one year	6	(145,531)			(171,808)

Net current assets			212,161			124,172

Total assets less current liabilities			464,515			343,589

Creditors: amounts falling due after more than one year	7		(19,688)			(73,789)



Net assets			444,827			269,800

Capital and reserves
Called up share capital			581,700			581,700
Profit and loss account			(136,873)			(311,900)

Shareholder's funds			444,827			269,800

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R P Askew
Director
Approved by the board on 16 September 2025

Image Logo U.K Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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
	The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
	Goodwill	over 20 years

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2024				230,000
	Additions				45,000
	At 31 March 2025				275,000

	Amortisation
	At 1 April 2024				10,583
	Provided during the year				12,063
	At 31 March 2025				22,646

	Net book value
	At 31 March 2025				252,354
	At 31 March 2024				219,417

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				8,839
	At 31 March 2025				8,839

	Depreciation
	At 1 April 2024				8,839
	At 31 March 2025				8,839

	Net book value
	At 31 March 2025				-


5	Debtors		2025		2024
£				£

	Trade debtors		186,007		215,103
	Other debtors		87		-
			186,094		215,103


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		4,764		4,764
	Trade creditors		110,535		83,200
	Taxation and social security costs		27,837		39,330
	Other creditors		2,395		44,514
			145,531		171,808


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		19,688		23,789
	Other creditors		-		50,000
			19,688		73,789


8	Other information

	Image Logo U.K Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Premier House Threshelfords Business Park
	Inworth Road, Feering
	Essex
	England
	CO5 9SE