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Registered number: 03412238 IMPRESS SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
IMPRESS SOLUTIONS LIMITED REGISTERED NUMBER: 03412238 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,642,249 |  | 1,520,096
Tangible assets | 5 |  | 8,320 |  | 9,789
|  |  | 1,650,569 |  | 1,529,885
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 261,300 |  | 214,883 |
Cash at bank and in hand |  | 615,785 |  | 1,019,352 |
|  | 877,085 |  | 1,234,235 |
Creditors: amounts falling due within one year | 7 | (312,500) |  | (340,910) |
Net current assets |  |  | 564,585 |  | 893,325
Total assets less current liabilities |  |  | 2,215,154 |  | 2,423,210
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (2,080) |  | (2,879)
Net assets |  |  | 2,213,074 |  | 2,420,331
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 2,212,974 |  | 2,420,231
|  |  | 2,213,074 |  | 2,420,331
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. Page 1
IMPRESS SOLUTIONS LIMITED REGISTERED NUMBER: 03412238 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2026.
Y F Poon
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Impress Solutions Limited is a private company limited by shares incorporated in England and Wales.The registered office is 3 Holgate Court, Western Road, Romford, Essex, RM1 3JS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases, including any lease incentives received, are charged to profit or loss on a straight-line basis over the lease term. Page 3
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of five years. Page 4
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Intangible assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | R&D expenditure | - | 10 | years straight line
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% | Reducing balance
|  |  |  | Fixtures and fittings | - | 15% | Reducing balance
|  |  |  | Computer equipment | - | 15% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stock
Stock is valued at the lower of cost and net realisable value. Page 5
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financialinstruments classified as other or basic instruments measured at fair value.
| 2.14 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transactioncosts. Dividends payable on equity instruments are recognised as liabilities once they are no longer atthe discretion of the company.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 16 | 16
Page 6
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Development expenditure | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 2,345,350 | 7,602 | 2,352,952
| Additions | 396,320 | - | 396,320
| At 31 December 2025 | 2,741,670 | 7,602 | 2,749,272
| Amortisation |  |  |
| At 1 January 2025 | 825,254 | 7,602 | 832,856
| Charge for the year on owned assets | 274,167 | - | 274,167
| At 31 December 2025 | 1,099,421 | 7,602 | 1,107,023
| Net book value |  |  |
| At 31 December 2025 | 1,642,249 | - | 1,642,249
| At 31 December 2024 | 1,520,096 | - | 1,520,096
Page 7
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 17,358 | 92,330 | 6,152 | 115,840
| At 31 December 2025 | 17,358 | 92,330 | 6,152 | 115,840
| Depreciation |  |  |  |
| At 1 January 2025 | 17,040 | 84,910 | 4,101 | 106,051
| Charge for the year on owned assets | 48 | 1,113 | 308 | 1,469
| At 31 December 2025 | 17,088 | 86,023 | 4,409 | 107,520
| Net book value |  |  |  |
| At 31 December 2025 | 270 | 6,307 | 1,743 | 8,320
| At 31 December 2024 | 318 | 7,420 | 2,051 | 9,789
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 124,526 | 156,196
| Other debtors | 64,284 | 80
| Prepayments | 72,490 | 58,607
|  | 261,300 | 214,883
Page 8
IMPRESS SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 34,303 | 39,005
| Other taxation and social security | 72,437 | 90,425
| Other creditors | 581 | 5,323
| Accruals and deferred income | 205,179 | 206,157
|  | 312,500 | 340,910
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 2,879
| Charged to profit or loss | (799)
| At end of year | 2,080
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 2,080 | 2,879
9. | Related party transactions
During the year, rental costs of £34,000 (2024 - £31,900) were charged by a company under common control. At year end amounts due to a company under common control were £Nil (2024 - £Nil). The directors had an interest in dividends of £176,403 (2024 - £190,000). During the year, key management personnel received remuneration of £580,426 (2024 - £35,982).
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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IMPRESS SOLUTIONS LIMITED
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