REGISTERED NUMBER: OC329302 (England and Wales)

Financial Statements for the Year Ended 5 April 2025

for

Ima Finance LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

E Kircak

M Koccat

REGISTERED OFFICE:

24a Westerham Avenue

London

N9 9BU

REGISTERED NUMBER:

OC329302 (England and Wales)

ACCOUNTANTS:

Musalar & Co Accountants

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Tangible assets

4

1

1

CURRENT ASSETS

Debtors

5

30,126

36,963

CREDITORS

Amounts falling due within one year

6

640

550

NET CURRENT ASSETS

29,486

36,413

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

29,487

36,414

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

29,487

36,414

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

29,487

36,414

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 December 2025 and were signed by:

M Koccat - Designated member

1.	STATUTORY INFORMATION

Ima Finance LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 6 April 2024

and 5 April 2025

24,742

DEPRECIATION

At 6 April 2024

and 5 April 2025

24,741

NET BOOK VALUE

At 5 April 2025

1

At 5 April 2024

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

30,126

36,963

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade creditors

640

550

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loan and other debts due to members (other than members' capital classified as debt)