INGENICS MANAGEMENT CONSULTING LIMITED

Registered number

12565616

Filleted Accounts

31 December 2024

INGENICS MANAGEMENT CONSULTING LIMITED
		Registered number:			12565616
Balance Sheet
as at 31 December 2024

	Notes			2024			2023

£					£

Current assets

Debtors	3		31,853			31,853

Net current assets				31,853			31,853

Total assets less current liabilities				31,853			31,853

Creditors: amounts falling due after more than one year	4			(6,853)			(6,853)

Net assets				25,000			25,000


Capital and reserves

Called up share capital				25,000			25,000

Shareholder's funds				25,000			25,000




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.




B Lietzmann
Director
Approved by the board on 30 September 2025

INGENICS MANAGEMENT CONSULTING LIMITED
Notes to the Accounts
for the year ended 31 December 2024


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).

	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 rendering of services. 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.

	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. Costs committed to, but not invoiced by the supplier, arising from activities in the course of establishing the branch prior to the commencement of trade are recognised as deferred expenditure and carried on the balance sheet as such until such time as invoiced by the supplier.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2024		2023

Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2024		2023

£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	25,000		25,000
	Other debtors	6,853		6,853
		31,853		31,853


4	Creditors: amounts falling due after one year	2024		2023

£			£

	Other creditors	6,853		6,853


5	Controlling party

	The company is a wholly owned subsidiary of Ingenics AG, a company registered in Germany at 1/15 Schillerstrasse, 89077 Ulm, Germany, 89077.


6	Other information

	INGENICS MANAGEMENT CONSULTING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	C/O Rödl & Partner Legal Ltd
	170 Edmund Street
	Birmingham
	B3 2HB