Company Registration No. 12018184 (England and Wales)
INTELLIANJ LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
INTELLIANJ LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
INTELLIANJ LTD
Company Registration No. 12018184
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,137
3,942
Current assets
Debtors
4
42,708
22,782
Cash at bank and in hand
19,821
27,194
62,529
49,976
Creditors: amounts falling due within one year
5
(45,914)
(37,625)
Net current assets
16,615
12,351
Net assets
18,752
16,293
Capital and reserves
Called up share capital
6
20
20
Profit and loss reserves
18,732
16,273
Total equity
18,752
16,293

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 12 February 2026 and are signed on its behalf by:
A N Jones
Director
INTELLIANJ LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Intellianj Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 6 Oxted Green, Milford, Godalming, GU8 5DA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

INTELLIANJ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
INTELLIANJ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024 and 31 May 2025
7,170
Depreciation and impairment
At 1 June 2024
3,228
Depreciation charged in the year
1,805
At 31 May 2025
5,033
Carrying amount
At 31 May 2025
2,137
At 31 May 2024
3,942
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,989
1
Other debtors
22,719
22,781
42,708
22,782
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
44,319
35,975
Other creditors
1,595
1,650
45,914
37,625
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
20
20
20
20
INTELLIANJ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
7
Directors' transactions

At the year end on 31 May 2025, the directors owed £22,719 to the company (2024 - £22,781). During the year interest of £1,228 was charged to the directors at the HMRC official rate.

2025-05-31 2024-06-01 false false false 12 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity A N Jones L Jones 12018184 2024-06-01 2025-05-31 12018184 2025-05-31 12018184 2024-05-31 12018184 core:OtherPropertyPlantEquipment 2025-05-31 12018184 core:OtherPropertyPlantEquipment 2024-05-31 12018184 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 12018184 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 12018184 core:CurrentFinancialInstruments 2025-05-31 12018184 core:CurrentFinancialInstruments 2024-05-31 12018184 core:ShareCapital 2025-05-31 12018184 core:ShareCapital 2024-05-31 12018184 core:RetainedEarningsAccumulatedLosses 2025-05-31 12018184 core:RetainedEarningsAccumulatedLosses 2024-05-31 12018184 core:ShareCapitalOrdinaryShareClass1 2025-05-31 12018184 core:ShareCapitalOrdinaryShareClass1 2024-05-31 12018184 bus:Director1 2024-06-01 2025-05-31 12018184 core:FurnitureFittings 2024-06-01 2025-05-31 12018184 core:ComputerEquipment 2024-06-01 2025-05-31 12018184 2023-06-01 2024-05-31 12018184 core:OtherPropertyPlantEquipment 2024-05-31 12018184 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 12018184 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 12018184 bus:OrdinaryShareClass1 2025-05-31 12018184 bus:OrdinaryShareClass1 2024-05-31 12018184 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12018184 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12018184 bus:FRS102 2024-06-01 2025-05-31 12018184 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 12018184 bus:Director2 2024-06-01 2025-05-31 12018184 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP