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Registration number: 10961074

I-Gtm Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

I-Gtm Ltd

Contents

Directors' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

I-Gtm Ltd

Directors' Report for the Year Ended 31 July 2025

The directors present their report and the financial statements for the year ended 31 July 2025.

Directors of the company

The directors who held office during the year were as follows:

MJ Barcroft

D Williams

AK Steven

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 27 November 2025 and signed on its behalf by:

......................................... AK Steven Director

I-Gtm Ltd

(Registration number: 10961074)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 651 | 870
Current assets |  |  |
Debtors | 5 | 16,239 | 2,121
Cash at bank and in hand |  | 63,974 | 1,683
|  | 80,213 | 3,804
Creditors: Amounts falling due within one year | 6 | (83,741) | (46,819)
Net current liabilities |  | (3,528) | (43,015)
Net liabilities |  | (2,877) | (42,145)
Capital and reserves |  |  |
Called up share capital | 7 | 10 | 10
Retained earnings |  | (2,887) | (42,155)
Shareholders' deficit |  | (2,877) | (42,145)

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 27 November 2025 and signed on its behalf by:

......................................... AK Steven Director

I-Gtm Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Tite Cottage
Wardington
Banbury
OX17 1SP
England

These financial statements were authorised for issue by the Board on 27 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings & equipment | 25% written down value
Computer equipment | 20% of cost

I-Gtm Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

I-Gtm Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 1,982 | 1,982
At 31 July 2025 | 1,982 | 1,982
Depreciation
At 1 August 2024 | 1,113 | 1,113
Charge for the year | 218 | 218
At 31 July 2025 | 1,331 | 1,331
Carrying amount
At 31 July 2025 | 651 | 651
At 31 July 2024 | 870 | 870

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 15,231 | 160
Prepayments | 998 | 998
Other debtors | 10 | 963
| 16,239 | 2,121

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 25,390 | 13,832
Taxation and social security | 4,888 | -
Accruals and deferred income | 3,112 | 750
Director's loan account | 2,311 | 1,999
Other creditors | 48,040 | 30,238
| 83,741 | 46,819

I-Gtm Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | - | - | - | -
Ordinary A shares of £0.01 each | 330 | 3 | 330 | 3
Ordinary B shares of £0.01 each | 320 | 3 | 320 | 3
Ordinary C shares of £0.01 each | 100 | 1 | 100 | 1
Ordinary D shares of £0.01 each | 250 | 3 | 250 | 3
| 1,000 | 10 | 1,000 | 10

8 | Related party transactions

Summary of transactions with other related parties

Included within Other Creditors is £47,638 (2024 - £30,238) owed by the company to Global Talent Matrix Limited, a company in which D Williams is also a director.