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Registered number: 11731760
Impax Consulting Limited
Financial Statements
For The Year Ended 31 December 2025
Impax Consulting Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Impax Consulting Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11731760

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,218 |  | 2,315
|  |  | 2,218 |  | 2,315
CURRENT ASSETS
Debtors | 5 | 1,799 |  | 2,261 |
Cash at bank and in hand |  | 10,421 |  | 2,174 |
|  | 12,220 |  | 4,435 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,808 ) |  | (5,679 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,412 |  | (1,244 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,630 |  | 1,071
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (555 ) |  | (579 )
NET ASSETS |  |  | 5,075 |  | 492
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,975 |  | 392
SHAREHOLDERS' FUNDS |  |  | 5,075 |  | 492

Page 1
Page 2
Impax Consulting Limited
Balance Sheet (continued)
As At 31 December 2025
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.
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

Dr Stephen Kitson Director
06/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Impax Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Impax Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11731760 . The registered office is Unit 14 Greenway Farm, Bath Road, Wick, Bristol, BS30 5RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 | 33% or 50% straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Total | 1 |  | 1
| 1 |  | 1

Page 3
Page 4
Impax Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 5,810
Additions | 1,373
Disposals | (1,791 )
As at 31 December 2025 | 5,392
Depreciation
As at 1 January 2025 | 3,495
Provided during the period | 1,470
Disposals | (1,791 )
As at 31 December 2025 | 3,174
Net Book Value
As at 31 December 2025 | 2,218
As at 1 January 2025 | 2,315

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,140 |  | 1,644
Prepayments and accrued income | 659 |  | 617
| 1,799 |  | 2,261

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16 |  | 12
Other taxes and social security | 3,200 |  | 953
Accruals and deferred income | 450 |  | 539
Director's loan account | 5,142 |  | 4,175
| 8,808 |  | 5,679

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
LumOptica Limited
During the period there were £1,200 (2024: £0) sales to LumOptica Limited, which is a company with a common director. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
9. Ultimate Controlling Party
The company's ultimate controlling party is Dr Stephen Kitson by virtue of their shareholding in the company.
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