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Registration number: 09819906

Human Ingenuity Ltd
Unaudited Financial Statements
for the Year Ended 30 April 2025

Human Ingenuity Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Human Ingenuity Ltd

(Registration number: 09819906)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 228
Investment property | 5 | 3,707,016 | 2,624,088
|  | 3,707,016 | 2,624,316
Current assets |  |  |
Debtors | 6 | 4,110 | -
Cash at bank and in hand |  | 18,089 | 23,021
|  | 22,199 | 23,021
Creditors: Amounts falling due within one year | 7 | (11,623) | (9,666)
Net current assets |  | 10,576 | 13,355
Total assets less current liabilities |  | 3,717,592 | 2,637,671
Creditors: Amounts falling due after more than one year | 7 | (2,869,063) | (2,579,921)
Provisions for liabilities |  | (225,859) | -
Net assets |  | 622,670 | 57,750
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 622,669 | 57,749
Shareholders' funds |  | 622,670 | 57,750

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 March 2026

Human Ingenuity Ltd

(Registration number: 09819906)
Balance Sheet as at 30 April 2025

......................................... Mr J A Ellwood Director

Human Ingenuity Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Human Ingenuity Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 3 year straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Human Ingenuity Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 683 | 683
At 30 April 2025 | 683 | 683
Depreciation
At 1 May 2024 | 455 | 455
Charge for the year | 228 | 228
At 30 April 2025 | 683 | 683
Carrying amount
At 30 April 2025 | - | -
At 30 April 2024 | 228 | 228

5 | Investment properties

| 2025 £
At 1 May | 2,624,088
Additions | 349,695
Disposals | (170,203)
Fair value adjustments | 903,436
At 30 April | 3,707,016

Land and buildings are measured at fair value. Revaluations have performed by the director Mr A Ellwood as of 30 April 2025 to ensure the carrying value is not materially different from fair value.
The net revaluation increase for the year, amounting to £677,577 (net of deferred tax), has been credited/debited to the Profit and Loss.

6 | Debtors

Current |  | 2025 £ | 2024 £
Amounts owed by related parties |  | 4,110 | -
|  | 4,110 | -

Human Ingenuity Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

|  | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts |  | - | 1,917
Trade creditors |  | 8,007 | 120
Other creditors |  | 3,616 | 7,629
|  | 11,623 | 9,666
Due after one year |  |  |
Loans and borrowings |  | 2,573,229 | 2,191,460
Other financial liabilities |  | 295,834 | 388,461
|  | 2,869,063 | 2,579,921