REGISTERED NUMBER: 00705006 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2025

for

Impelon Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J A Bennett

A M B Taylor

REGISTERED OFFICE:

14 Whatton Oaks

Rothley

Leicestershire

LE7 7QE

REGISTERED NUMBER:

00705006 (England and Wales)

ACCOUNTANTS:

Freeman & Co.

Chartered Certified Accountants

110 St. Mary's Road

Market Harborough

Leicestershire

LE16 7DX

FIXED ASSETS

Tangible assets

4

755,000

755,000

CURRENT ASSETS

Debtors

5

3,138

1,777

Cash at bank

97,145

104,926

100,283

106,703

CREDITORS

Amounts falling due within one year

6

2,884

5,181

NET CURRENT ASSETS

97,399

101,522

TOTAL ASSETS LESS CURRENT LIABILITIES

852,399

856,522

PROVISIONS FOR LIABILITIES

103,176

103,176

NET ASSETS

749,223

753,346

CAPITAL AND RESERVES

Called up share capital

7

51

51

Revaluation reserve

8

508,989

508,989

Retained earnings

8

240,183

244,306

SHAREHOLDERS' FUNDS

749,223

753,346

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

Mrs J A Bennett - Director

A M B Taylor - Director

1.	STATUTORY INFORMATION

Impelon Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Rental income

Rental income arising from operating leases on investment properties is accounted for on a straight line basis over the term of the lease.

Investment properties

Investment properties for which their fair value can be measured reliably, without undue cost or effort, are measured at fair value at each reporting date with any change in fair value recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 6 April 2024

and 5 April 2025

755,000

NET BOOK VALUE

At 5 April 2025

755,000

At 5 April 2024

755,000

Cost or valuation at 5 April 2025 is represented by:

Land and

buildings

£

Cost

755,000

The properties were valued on an open market value basis on 9 October 2021 by Jarroms Limited, Chartered Surveyors .

The directors are of the opinion that the valuation given reflects the market value of the properties at 5 April 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

1,528

1,209

Other debtors

1,610

568

3,138

1,777

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Taxation and social security

-

3,307

Other creditors

2,884

1,874

2,884

5,181

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.4.25

5.4.24

value:

£

£

51

Ordinary

1

51

51

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 6 April 2024

244,306

508,989

753,295

Deficit for the year

(4,123

)

(4,123

)

At 5 April 2025

240,183

508,989

749,172