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Company Registration No. SC212652 (Scotland)
International Partners in Knowledge Limited Unaudited accounts for the year ended 30 April 2025
International Partners in Knowledge Limited Unaudited accounts Contents
Page
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International Partners in Knowledge Limited Company Information for the year ended 30 April 2025
Director
T C Newall-Watson
Company Number
SC212652 (Scotland)
Registered Office
Oaktree Cottage Firth Road Auchendinny By Roslin EH25 9QJ
Accountants
Judith M Pritchard, Chartered Accountant Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of International Partners in Knowledge Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of International Partners in Knowledge Limited for the year ended 30 April 2025 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant Chartered Accountants Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS 17 December 2025
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International Partners in Knowledge Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
- 
34,046 
Current assets
Debtors
54,200 
54,135 
Cash at bank and in hand
1,333 
891 
55,533 
55,026 
Creditors: amounts falling due within one year
(45,835)
(49,927)
Net current assets
9,698 
5,099 
Total assets less current liabilities
9,698 
39,145 
Creditors: amounts falling due after more than one year
(154,090)
(196,787)
Net liabilities
(144,392)
(157,642)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(144,396)
(157,646)
Shareholders' funds
(144,392)
(157,642)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 December 2025 and were signed on its behalf by
T C Newall-Watson Director Company Registration No. SC212652
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International Partners in Knowledge Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
International Partners in Knowledge Limited is a private company, limited by shares, registered in Scotland, registration number SC212652. The registered office is Oaktree Cottage, Firth Road, Auchendinny, By Roslin, EH25 9QJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the total value, exclusive of Value Added Tax, of rental income receivable during the year.
Going concern
The company continues to show a net liability position. It can, however, continue current trading without relying on any financial support. The director confirms his intention to support the company as and when required and has no plans to withdraw his director's loan account until financial circumstances allow.
4
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
408 Ordinary shares of £0.011 each
4.48 
4.48 
5
Transactions with related parties
Other debtors includes a loan to IPIK Bt, a Hungarian company in which the company has a 99% shareholding (1% of the share capital is owned by the director, T C Newall-Watson). This loan has no fixed terms of repayment and is interest free.
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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