ACCOUNTS - Final Accounts preparation

Registered number: 06702105

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

COMPANY INFORMATION

Directors	Grace Machelle Joseph (appointed 17 August 2023)
	Jerome Devakumar Joseph (appointed 18 September 2008)


Company secretary	No company secretary


Registered number	06702105


Registered office	131 Lewes Road, Brighton
	England
	BN2 3LG


Trading Address

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

CONTENTS

	Page
Directors' Report	1
Accountants' Report	2
Statement of Comprehensive Income	3
Balance Sheet	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6 - 7

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

DIRECTORS' REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors

The directors who served during the year were:

Grace Machelle Joseph (appointed 17 August 2023)

Jerome Devakumar Joseph (appointed 18 September 2008)

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 14 November 2025 and signed on its behalf.

Jerome Devakumar Joseph

Director

Page 1

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF IMPETUS COGNITIVE LEARNING ( ICL ) LTD
FOR THE YEAR ENDED 30 SEPTEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of IMPETUS COGNITIVE LEARNING ( ICL ) LTD for the year ended 30 September 2025 which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants UK (CIMA), we are subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal .com/Members/Your -Membership-Information /Members-handbook /Licensing-and-monitoring /Members-in -practice/Member-in -practice-rules/.

It is your duty to ensure that IMPETUS COGNITIVE LEARNING ( ICL ) LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of IMPETUS COGNITIVE LEARNING ( ICL ) LTD. You consider that IMPETUS COGNITIVE LEARNING ( ICL ) LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of IMPETUS COGNITIVE LEARNING ( ICL ) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kolade Andrew Alli ACMA

THE ARK Financial Management Consultancy Ltd

10 Gatcombe Gardens

West End Hampshire

SO18 3NA

14 November 2025

Page 2

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 30 SEPTEMBER 2025

	2025	2024
Note	£	£


Turnover	114,044	89,704
Gross profit	114,044	89,704
Administrative expenses	(114,340)	(87,029)
Other operating charges	-	(2,056)
Operating (loss)/profit	(296)	619
Tax on (loss)/profit	-	(118)
(Loss)/profit for the financial year	(296)	501

Other comprehensive income for the year
Total comprehensive income for the year		(296)	501

The notes on pages 6 to 7 form part of these financial statements.

Page 3

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

REGISTERED NUMBER: 06702105

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	3	-		154
		-		154
Creditors: amounts falling due within one year	4	(500)		(358)
Net current liabilities			(500)		(204)
Total assets less current liabilities			(500)		(204)

Net liabilities			(500)		(204)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(501)	(205)
	(500)	(204)

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 Company's financial statements have been prepared in accordance with the 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 14 November 2025.

Jerome Devakumar Joseph

Director

The notes on pages 6 to 7 form part of these financial statements.

Page 4

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 SEPTEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 October 2024	1	(205)	(204)
Comprehensive income for the year
Loss for the year	-	(296)	(296)
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	(296)	(296)
Total transactions with owners	-	-	-
At 30 September 2025	1	(501)	(500)

The notes on pages 6 to 7 form part of these financial statements.

Page 5

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.Accounting policies

1.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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:

1.2

Revenue

Revenue 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 is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 6

IMPETUS COGNITIVE LEARNING ( ICL ) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.Accounting policies (continued)

1.3

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 balance sheet date in the countries where the Company operates and generates income.

1.4

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.

1.5

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.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

3.	Cash and cash equivalents

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	-	118
Accruals and deferred income	500	240
	500	358

Page 7