| Intellika Limited |
| Registered number: |
05713253 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
144 |
|
|
267 |
|
| Current assets |
| Debtors |
4 |
|
121,037 |
|
|
82,028 |
| Cash at bank and in hand |
|
|
32,219 |
|
|
3,470 |
|
|
|
153,256 |
|
|
85,498 |
|
| Creditors: amounts falling due within one year |
5 |
|
(77,084) |
|
|
(68,859) |
|
| Net current assets |
|
|
|
76,172 |
|
|
16,639 |
|
| Total assets less current liabilities |
|
|
|
76,316 |
|
|
16,906 |
|
|
| Provisions for liabilities |
|
|
|
(36) |
|
|
(67) |
|
|
| Net assets |
|
|
|
76,280 |
|
|
16,839 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
76,180 |
|
|
16,739 |
|
| Shareholders' funds |
|
|
|
76,280 |
|
|
16,839 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| S Harland |
| Director |
| Approved by the board on 22 December 2025 |
|
| Intellika Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small company regime).
The significant accounting policies applied in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. and represents amounts recoverable from clients for consultancy services and associated costs, provided during the year. Turnover is recognised when the amount can be reliably measured and it is probable that future economic benefits will flow. Recognition of turnover is in the period in which the services are rendered by reference to the stage of completion, which is assessed on the actual services provided as a proportion of the total value of services to be provided. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 4 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 April 2024 |
3,757 |
|
At 31 March 2025 |
3,757 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
3,490 |
|
Charge for the year |
123 |
|
At 31 March 2025 |
3,613 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
144 |
|
At 31 March 2024 |
267 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
46,728 |
|
26,904 |
|
Other debtors |
74,309 |
|
55,124 |
|
|
|
|
|
|
121,037 |
|
82,028 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
6,420 |
|
7,766 |
|
Taxation and social security costs |
59,428 |
|
59,107 |
|
Other creditors |
11,236 |
|
1,986 |
|
|
|
|
|
|
77,084 |
|
68,859 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Share capital |
Nominal |
|
2025 |
|
2025 |
|
2024 |
| value |
Number |
£ |
£ |
|
Allotted, called up and fully paid: |
|
Ordinary shares |
£1 each |
|
100 |
|
100 |
|
100 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
S J Harland |
|
Interest free loan |
54,588 |
|
140,600 |
|
(121,039) |
|
74,149 |
|
|
|
54,588 |
|
140,600 |
|
(121,039) |
|
74,149 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
Intellika Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Waterways |
|
Hamm Court |
|
Weybridge |
|
Surrey |
|
KT13 8YE |