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COMPANY REGISTRATION NUMBER: 04844995

INIAM Ltd

Filleted Unaudited Financial Statements

31 July 2025

INIAM Ltd

Financial Statements

Year ended 31 July 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

INIAM Ltd

Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 335,004 | 335,005

Current assets

Debtors | 5 | 342,620 |  | 342,615
Cash at bank and in hand | 15,241 |  | 6,796
| --------- |  | ---------
| 357,861 |  | 349,411

Creditors: amounts falling due within one year | 6 | 628,320 |  | 723,212
| --------- |  | ---------
Net current liabilities |  | 270,459 | 373,801
|  | --------- | ---------
Total assets less current liabilities |  | 64,545 | ( 38,796)

Creditors: amounts falling due after more than one year | 7 |  | 97,850 | –
|  | -------- | --------
Net liabilities |  | ( 33,305) | ( 38,796)
|  | -------- | --------

INIAM Ltd

Statement of Financial Position (continued)

31 July 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital | 8 |  | 300 | 300
Revaluation reserve |  | 27,254 | 27,254
Profit and loss account |  | ( 60,859) | ( 66,350)
|  | -------- | --------
Shareholders deficit |  | ( 33,305) | ( 38,796)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 25 November 2025 , and are signed on behalf of the board by:
C Oscroft Director
Company registration number: 04844995

INIAM Ltd

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Church Green East, Redditch, Worcestershire, B98 8BT. The place of business is The Grange, Exhall, Alcester, Warwickshire, B49 6EA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. The company is a going concern with the support of the director and his family.
Tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating lease rental income
The operating lease rental income shown in the profit and loss account represents rents receivable for the year and is recognised when the rent receivable becomes due.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance

Investment property
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investment motor vehicles
Investment motor vehicles are revalued to their fair value at each reporting date and any changes in fair value are recognised in profit or loss. The director who is not a professionally qualified valuer, has considered the value of similar motor vehicles to ascertain the fair value of the investment motor vehicles.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into, either as financial assets, financial liabilities or equity interests. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Tangible assets

| Investment property | Fixtures and fittings | Investment motor vehicles | Total
| £ | £ | £ | £
Cost or valuation |  |  |  |
At 1 August 2024 and 31 July 2025 | 310,000 | 1,023 | 25,000 | 336,023
| --------- | ------- | -------- | ---------
Depreciation |  |  |  |
At 1 August 2024 | – | 1,018 | – | 1,018
Charge for the year | – | 1 | – | 1
| --------- | ------- | -------- | ---------
At 31 July 2025 | – | 1,019 | – | 1,019
| --------- | ------- | -------- | ---------
Carrying amount |  |  |  |
At 31 July 2025 | 310,000 | 4 | 25,000 | 335,004
| --------- | ------- | -------- | ---------
At 31 July 2024 | 310,000 | 5 | 25,000 | 335,005
| --------- | ------- | -------- | ---------

The investment property is included at open market valuation. The valuation was carried out by the director. Investment motor vehicles have been valued at the balance sheet date by the director
5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 342,620 | 342,615
| --------- | ---------

The debtors above include the following amounts falling due after more than one year:

| 2025 | 2024
| £ | £
Other debtors | – | 2,184
| ---- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 91,176
Trade creditors | 102 | 2,197
Social security and other taxes | 1,288 | 1,411
Other creditors | 626,930 | 628,428
| --------- | ---------
| 628,320 | 723,212
| --------- | ---------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 97,850 | –
| -------- | ----

The bank loans of £97,850 are secured by a legal charge over the properties held by the company.
8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 300 | 300 | 300 | 300
| ---- | ---- | ---- | ----