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Registered number: 08575706 INTELLIGENSA LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
INTELLIGENSA LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
INTELLIGENSA LIMITED REGISTERED NUMBER:08575706
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,019 |  | 3,407
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 51,476 |  | 17,589 |
Cash at bank and in hand |  | 99,150 |  | 107,486 |
|  | 150,626 |  | 125,075 |
Creditors: amounts falling due within one year | 6 | (127,226) |  | (112,712) |
Net current assets |  |  | 23,400 |  | 12,363
Total assets less current liabilities |  |  | 25,419 |  | 15,770
Creditors: amounts falling due after more than one year | 7 |  | (8,498) |  | (10,605)
Net assets |  |  | 16,921 |  | 5,165
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 5 |  | 5
Profit and loss account |  |  | 16,916 |  | 5,160
|  |  | 16,921 |  | 5,165
Page 1
INTELLIGENSA LIMITED REGISTERED NUMBER:08575706
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 comprehensive income 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 by:
A G Maddocks
Director
Date: 19 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
INTELLIGENSA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Intelligensa Ltd is a private company limited by share capital, incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD. The principal activity of the company is that of providing training courses. 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. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | 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
INTELLIGENSA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.10 | Creditors
Short term creditors are measured at the transaction price.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 4
INTELLIGENSA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 16,018
| At 30 June 2025 | 16,018
| Depreciation |
| At 1 July 2024 | 12,611
| Charge for the year on owned assets | 1,388
| At 30 June 2025 | 13,999
| Net book value |
| At 30 June 2025 | 2,019
| At 30 June 2024 | 3,407
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 51,359 | 17,472
| Other debtors | 117 | 117
|  | 51,476 | 17,589
Page 5
INTELLIGENSA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,126 | 2,076
| Trade creditors | 3,484 | 2,833
| Taxation and social security | 62,202 | 56,528
| Other creditors | 3,940 | 3,452
| Accruals and deferred income | 55,474 | 47,823
|  | 127,226 | 112,712
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,498 | 10,605
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 2,126 | 2,076
| Amounts falling due in more than one year |  |
| Bank loans | 8,498 | 10,605
|  | 10,624 | 12,681
Page 6
INTELLIGENSA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary A share of £1.00 | 1 | 1
|  | 1 Ordinary B share of £1.00 | 1 | 1
|  | 1 Ordinary C share of £1.00 | 1 | 1
|  | 1 Ordinary D share of £1.00 | 1 | 1
|  | 1 Ordinary E share of £1.00 | 1 | 1
|  |  | 5 | 5
Page 7