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Company registration number: 14539291 INTELLEGRI LTD Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2024 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
INTELLEGRI LTD Registered number:14539291
Statement of Financial Position As at 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 2,298 |  | 1,062
|  |  | 2,298 |  | 1,062
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 60,698 |  | 3,651 |
Cash at bank and in hand | 5 | 3,646 |  | 11,847 |
|  | 64,344 |  | 15,498 |
Creditors: amounts falling due within one year | 6 | (41,348) |  | (17,143) |
Net current assets/(liabilities) |  |  | 22,996 |  | (1,645)
Total assets less current liabilities |  |  | 25,294 |  | (583)
Creditors: amounts falling due after more than one year | 7 |  | (74,500) |  | -
Net liabilities |  |  | (49,206) |  | (583)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 182 |  | 108
Share premium account |  |  | 150,118 |  | 75,050
Profit and loss account |  |  | (199,506) |  | (75,741)
|  |  | (49,206) |  | (583)
For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 income and retained earnings 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 Page 1
INTELLEGRI LTD Registered number:14539291
Statement of Financial Position (continued) As at 31 December 2024 29 September 2025.
___________________________ Nicholas Lockwood
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
INTELLEGRI LTD
Notes to the Financial Statements For the Year Ended 31 December 2024
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Wheelhouse, Chruch Street, Reigate, RH2 0AD. 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.
| 2.2 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.3 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | 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
INTELLEGRI LTD
Notes to the Financial Statements For the Year Ended 31 December 2024 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Office equipment | - | 25% | Straight Line
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.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
INTELLEGRI LTD
Notes to the Financial Statements For the Year Ended 31 December 2024
3. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 1,416
| Additions | 2,120
| At 31 December 2024 | 3,536
| Depreciation |
| At 1 January 2024 | 354
| Charge for the year on owned assets | 884
| At 31 December 2024 | 1,238
| Net book value |
| At 31 December 2024 | 2,298
| At 31 December 2023 | 1,062
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 60,698 | 3,651
|  | 60,698 | 3,651
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,646 | 11,847
|  | 3,646 | 11,847
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INTELLEGRI LTD
Notes to the Financial Statements For the Year Ended 31 December 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 6,273 | 55
| Corporation tax | 10,181 | 921
| Other creditors | 12,470 | -
| Accruals and deferred income | 12,424 | 16,167
|  | 41,348 | 17,143
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Thursday Research | 74,500 | -
|  | 74,500 | -
8. | Director's advances, credits and guarantees
|  |  | 2024 |  |
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr N Lockwood | - | 48,195 | (12,570) | 35,625
| Mr A Finn | - | 63,623 | (63,623) | -
|  | - | 111,818 | (76,193) | 35,625
|  |  | 2023 |  |
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr N Lockwood | - | 10,221 | (7,491) | 2,730
| Mr A Finn | - | 26,496 | (26,496) | -
|  | - | 36,717 | (33,987) | 2,730
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INTELLEGRI LTD
Notes to the Financial Statements For the Year Ended 31 December 2024
9. | Related party transactions
| During the year the company entered into a loan relationship with Thursday Research to provide funding for the business until further investment was recieved. Director of the company Nicholas Lockwood also holds a position on the board of Thursday Research. During the year the company recieved a total of £74,500 in repsect of the loan arangement. No interest has been agreed within the terms of the loan.
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