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Registered number: 05545960
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| IMPERIAL HOLDINGS LIMITED
IMPERIAL HOLDINGS LIMITED |  |
COMPANY INFORMATION
Director | B J O'Connor
Registered number | 05545960
Registered office | Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
Trading Address | 10 Charter Place
| High Street
| Egham
| Surrey
| TW20 9EA
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
IMPERIAL HOLDINGS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
IMPERIAL HOLDINGS LIMITED REGISTERED NUMBER:05545960 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 274,928 |  | 174,433
|  |  | 274,928 |  | 174,433
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 3,833,726 |  | 3,855,065 |
Cash at bank and in hand |  | 700,715 |  | 109,922 |
|  | 4,534,441 |  | 3,964,987 |
Creditors: amounts falling due within one year | 6 | (2,574,263) |  | (1,944,658) |
Net current assets |  |  | 1,960,178 |  | 2,020,329
Total assets less current liabilities |  |  | 2,235,106 |  | 2,194,762
Creditors: amounts falling due after more than one year | 7 |  | (223,000) |  | (245,000)
Net assets |  |  | 2,012,106 |  | 1,949,762
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7,535 |  | 7,535
Profit and loss account |  |  | 2,004,571 |  | 1,942,227
|  |  | 2,012,106 |  | 1,949,762
Page 1
IMPERIAL HOLDINGS LIMITED REGISTERED NUMBER:05545960 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The Director considers 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 Director acknowledges his 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 profit and loss account 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:
B J O'Connor
Director
Date: 13 November 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
IMPERIAL HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Imperial Holdings 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. The presentation currency of the financial statements is the Pound Sterling (£) and is rounded to the nearest £. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The financial statements have been prepared on the going concern concept. No significant accounting judgements or estimates have been applied by management in reaching this conclusion.
| 2.4 | Revenue
Revenue and other income is generated from the sale of goods, providing services and providing commercial loans and charging subsequent interest. Revenue and other income is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue and other income is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | 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. Page 3
IMPERIAL HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.8 | Valuation of investments
Investments in subsidiaries and associated undertakings are measured at cost less accumulated impairment. Listed and unlisted investments, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Listed investments | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 60 | 110,550 | 63,823 | 174,433
| Additions | - | 100,500 | - | 100,500
| Disposals | (5) | - | - | (5)
| At 31 August 2025 | 55 | 211,050 | 63,823 | 274,928
Page 4
IMPERIAL HOLDINGS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 5,945 | 5,940
| Other debtors | 3,817,773 | 3,818,283
| Prepayments and accrued income | 10,008 | 30,842
|  | 3,833,726 | 3,855,065
| £2,400,000 (2024 - £3,003,500) of other debtors are repayable in more than one year.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,231 | 2,948
| Corporation tax | 63,070 | 77,651
| Other taxation and social security | - | 339
| Other creditors | 2,492,115 | 1,855,730
| Accruals and deferred income | 8,847 | 7,990
|  | 2,574,263 | 1,944,658
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 223,000 | 245,000
|  | 223,000 | 245,000
Page 5