Igale Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09807358

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,401		11,035

			9,401		11,035
CURRENT ASSETS
Debtors	5	289,562		232,189
Cash at bank and in hand		8,226		1,335

		297,788		233,524
Creditors: Amounts Falling Due Within One Year	6	(278,434 )		(161,183 )

NET CURRENT ASSETS (LIABILITIES)			19,354		72,341

TOTAL ASSETS LESS CURRENT LIABILITIES			28,755		83,376

Creditors: Amounts Falling Due After More Than One Year	7		(26,356 )		(83,298 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,350 )		-

NET ASSETS			49		78

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			48		77

SHAREHOLDERS' FUNDS			49		78

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Igale Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Harris

Director

19 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Igale Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09807358 . The registered office is Unit 3, Vista Place, , Coy Pond Business Park, Ingworth Road, Poole, Dorset, BH12 1JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.4. Financial Instruments

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Igale Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 10)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	22,835
Additions	1,583
Disposals	(2,935 )

As at 31 March 2025	21,483

Depreciation
As at 1 April 2024	11,800
Provided during the period	2,694
Disposals	(2,412 )

As at 31 March 2025	12,082

Net Book Value
As at 31 March 2025	9,401

As at 1 April 2024	11,035

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	214,016	-
Prepayments and accrued income	-	100,000
Other debtors	43,721	85,038
Amounts owed by group undertakings	31,825	47,151

	289,562	232,189

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Igale Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,844	8,611
Bank loans and overdrafts	56,943	55,393
Other taxes and social security	66,216	87,693
Other creditors	1,388	2,486
Accruals and deferred income	123,043	7,000

	278,434	161,183

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	26,356	83,298

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is iGale Holdings Ltd . The registered office is Unit 3, Vista Place, Coy Pond Business Park, Ingworth Road, Poole, BH12 1JY

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