REGISTERED NUMBER: 12532215 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

IMA SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTOR:

Mr S K Harrison

SECRETARY:

REGISTERED OFFICE:

Unit 2b, Clarke Industrial Estate

Wetmore Road

Burton on Trent

Staffordshire

DE14 1QT

REGISTERED NUMBER:

12532215 (England and Wales)

ACCOUNTANTS:

PG Accountancy Services Ltd

3 Sweeney Drive

Tattenhill

Burton on Trent

Derbyshire

DE13 9FP

FIXED ASSETS

Tangible assets

4

43,622

56,910

CURRENT ASSETS

Debtors

5

528,719

381,580

Cash at bank

87,031

377,086

615,750

758,666

CREDITORS

Amounts falling due within one year

6

296,940

218,632

NET CURRENT ASSETS

318,810

540,034

TOTAL ASSETS LESS CURRENT LIABILITIES

362,432

596,944

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

361,430

595,942

362,432

596,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 October 2025 and were signed by:

Mr S K Harrison - Director

1.	STATUTORY INFORMATION

IMA SOLUTIONS LTD 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

114,885

Additions

32,226

At 30 April 2025

147,111

DEPRECIATION

At 1 May 2024

57,975

Charge for year

45,514

At 30 April 2025

103,489

NET BOOK VALUE

At 30 April 2025

43,622

At 30 April 2024

56,910

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

420,256

350,061

Amounts owed by associates

101,518

31,519

Other debtors

6,945

-

528,719

381,580

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

3,779

657

Hire purchase contracts

-

13,258

Trade creditors

94,583

24,943

Amounts owed to associates

52,537

21,500

Taxation and social security

144,046

149,781

Other creditors

1,995

8,493

296,940

218,632

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on pages one to two and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

PG Accountancy Services Ltd

3 Sweeney Drive

Tattenhill

Burton on Trent

Derbyshire

DE13 9FP

22 October 2025