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COMPANY REGISTRATION NUMBER: 03747302

IRM UK Strategic IT Training Limited

Filleted Unaudited Financial Statements

31 December 2025

IRM UK Strategic IT Training Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 2,603 | 3,292

Current assets

Debtors | 6 | 218,177 | 128,083
Cash at bank and in hand | 300,165 | 186,900
| --------- | ---------
| 518,342 | 314,983

Creditors: amounts falling due within one year | 7 | 239,221 | 78,869
| --------- | ---------
Net current assets | 279,121 | 236,114
| --------- | ---------
Total assets less current liabilities | 281,724 | 239,406
| --------- | ---------
Net assets | 281,724 | 239,406
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 281,624 | 239,306
| --------- | ---------
Shareholders funds | 281,724 | 239,406
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

IRM UK Strategic IT Training Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 16 January 2026 , and are signed on behalf of the board by:

Mrs J Hall
Director

Company registration number: 03747302

IRM UK Strategic IT Training Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Monument House, Marsh Road, Pinner, Middx, HA5 5NE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the provision of training events is recognised on the date the training is provided.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 20% straight line

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 January 2025 | 29,067
Additions | 965
| --------
At 31 December 2025 | 30,032
| --------
Depreciation |
At 1 January 2025 | 25,775
Charge for the year | 1,654
| --------
At 31 December 2025 | 27,429
| --------
Carrying amount |
At 31 December 2025 | 2,603
| --------
At 31 December 2024 | 3,292
| --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 57,733 | –
Other debtors | 160,444 | 128,083
| --------- | ---------
| 218,177 | 128,083
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 108,854 | 33,833
Corporation tax | 23,054 | –
Social security and other taxes | 11,483 | –
Other creditors | 5,104 | 5,088
Other creditors | 90,726 | 39,948
| --------- | --------
| 239,221 | 78,869
| --------- | --------