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Company No: 12645136 (England and Wales)

# IMNW INVESTMENTS LTD

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

IMNW INVESTMENTS LTD

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

IMNW INVESTMENTS LTD

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
IMNW INVESTMENTS LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 3,857,872 |  | 3,956,711
|  | 3,857,872 |  | 3,956,711
Current assets |  |  |  |
Debtors | 4 | 15,670 |  | 4,562
Cash at bank and in hand |  | 33,594 |  | 36,951
|  | 49,264 |  | 41,513
Creditors: amounts falling due within one year | 5 | ( 3,474,590) |  | ( 3,674,784)
Net current liabilities |  | (3,425,326) |  | (3,633,271)
Total assets less current liabilities |  | 432,546 |  | 323,440
Net assets |  | 432,546 |  | 323,440
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Revaluation reserve |  | 342,961 |  | 361,978
Profit and loss account |  | 89,583 |  | ( 38,540 )
Total shareholders' funds |  | 432,546 |  | 323,440

For the financial year ending 30 June 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 financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of IMNW Investments Ltd (registered number: 12645136) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

W B Salter Director |

24 February 2026

IMNW INVESTMENTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
IMNW INVESTMENTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

IMNW Investments Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in . The address of the Company's registered office is 35 Ballards Lane, London, N3 1XW.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in Pounds Sterling which is the functional currency of the company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Comprehensive Income in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably).

##### Taxation

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through the Statement of Comprehensive Income if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, 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 receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 July 2024 | 3,956,711 |  | 3,956,711
Additions | 1,098,831 |  | 1,098,831
Disposals | ( 1,139,200) |  | ( 1,139,200)
Movement in fair value | ( 58,470) |  | ( 58,470)
At 30 June 2025 | 3,857,872 |  | 3,857,872
Carrying value at 30 June 2025 | 3,857,872 |  | 3,857,872
Carrying value at 30 June 2024 | 3,956,711 |  | 3,956,711

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Accrued income | 14,805 |  | 4,562
Corporation tax | 865 |  | 0
| 15,670 |  | 4,562

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 3,474,590 |  | 3,674,784

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 146,146) |  | ( 36,931)
Credited/(charged) to the Statement of Comprehensive Income | 39,455 |  | ( 109,215)
At the end of financial year | ( 106,691) |  | ( 146,146)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Revaluation of investments | ( 106,691) |  | ( 146,146)

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2