REGISTERED NUMBER: 04196209 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

IMPACT COMPUTING & CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Gregson

Mr W Hartley

Mr R Gregson

SECRETARY:

Mr A Gregson

REGISTERED OFFICE:

Unit 6

The Crossroads Business Park

Freckleton Street, Kirkham

Preston

Lancashire

PR4 2SH

REGISTERED NUMBER:

04196209 (England and Wales)

ACCOUNTANTS:

ma2 Limited

Chartered Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

29,148

21,078

29,148

21,078

CURRENT ASSETS

Stocks

6

9,937

10,007

Debtors

7

227,581

56,263

Cash at bank and in hand

211,393

553,972

448,911

620,242

CREDITORS

Amounts falling due within one year

8

255,014

235,482

NET CURRENT ASSETS

193,897

384,760

TOTAL ASSETS LESS CURRENT LIABILITIES

223,045

405,838

PROVISIONS FOR LIABILITIES

6,872

4,749

NET ASSETS

216,173

401,089

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

216,073

400,989

SHAREHOLDERS' FUNDS

216,173

401,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 December 2025 and were signed on its behalf by:

Mr A Gregson - Director

1.	STATUTORY INFORMATION

Impact Computing & Consulting 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.

Turnover

Turnover represents net amounts invoiced for the sale of computer software and hardware and provision of IT support excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

20% on reducing balance

Plant and machinery etc

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Fixed asset investments

Investments in subsidiary undertakings are stated at cost less any provisions for impairment in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

13,000

AMORTISATION

At 1 April 2024

and 31 March 2025

13,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

9,880

47,521

12,250

53,923

123,574

Additions

-

7,147

-

8,210

15,357

At 31 March 2025

9,880

54,668

12,250

62,133

138,931

DEPRECIATION

At 1 April 2024

8,554

39,522

8,485

45,935

102,496

Charge for year

265

3,029

753

3,240

7,287

At 31 March 2025

8,819

42,551

9,238

49,175

109,783

NET BOOK VALUE

At 31 March 2025

1,061

12,117

3,012

12,958

29,148

At 31 March 2024

1,326

7,999

3,765

7,988

21,078

6.

STOCKS

2025

2024

£

£

Stocks

9,937

10,007

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,280

46,702

Amounts owed by participating interests

120,000

-

Directors' current accounts

60,000

-

Prepayments

8,301

9,561

227,581

56,263

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

66,129

55,402

Tax

85,019

78,519

VAT

55,377

58,342

Other creditors

2,963

2,285

Business credit card

3,360

3,419

Accrued expenses

42,166

37,515

255,014

235,482

9.	RELATED PARTY DISCLOSURES

The company was under the control of Mr A Gregson throughout the current and previous year, by way of his shareholding in the parent company.