IRIS Accounts Production v25.4.12.37 12229461 director 1.7.24 30.6.25 30.6.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12229461 2024-06-30 12229461 2025-06-30 12229461 2024-07-01 2025-06-30 12229461 2023-06-30 12229461 2023-07-01 2024-06-30 12229461 2024-06-30 12229461 ns15:EnglandWales 2024-07-01 2025-06-30 12229461 ns14:PoundSterling 2024-07-01 2025-06-30 12229461 ns10:Director1 2024-07-01 2025-06-30 12229461 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12229461 ns10:SmallEntities 2024-07-01 2025-06-30 12229461 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12229461 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 12229461 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12229461 ns10:FullAccounts 2024-07-01 2025-06-30 12229461 ns10:RegisteredOffice 2024-07-01 2025-06-30 12229461 ns5:CurrentFinancialInstruments 2025-06-30 12229461 ns5:CurrentFinancialInstruments 2024-06-30 12229461 ns5:Non-currentFinancialInstruments 2025-06-30 12229461 ns5:Non-currentFinancialInstruments 2024-06-30 12229461 ns5:ShareCapital 2025-06-30 12229461 ns5:ShareCapital 2024-06-30 12229461 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-06-30 12229461 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-06-30 12229461 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 12229461 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 12229461 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 12229461 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 12229461 ns5:Secured 2025-06-30 12229461 ns5:Secured 2024-06-30 12229461 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-06-30

REGISTERED NUMBER: 12229461 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

| FOR |

| INSIGNIA PM LIMITED |

| INSIGNIA PM LIMITED (REGISTERED NUMBER: 12229461) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| INSIGNIA PM LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTOR: | Mr NR Kingdom

| REGISTERED OFFICE: | Belgrave House

| Baird Road

| Corby

| Northamptonshire

| NN17 5ZA

| REGISTERED NUMBER: | 12229461 (England and Wales)

| ACCOUNTANTS: | Bewers Turner & Co LLP

| Chartered Accountants

| Portland House

| 11-13 Station Road

| Kettering

| Northamptonshire

| NN15 7HH

| INSIGNIA PM LIMITED (REGISTERED NUMBER: 12229461) |

BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,750,000 |  | 2,500,000 |  |

CURRENT ASSETS

Debtors | 5 | 6,113 |  | 7,039 |  |

Cash at bank | 9,527 |  | 4,575 |  |

15,640 |  | 11,614 |  |

CREDITORS

Amounts falling due within one year | 6 | 473,628 |  | 457,483 |  |

NET CURRENT LIABILITIES | (457,988 | ) | (445,869 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,292,012 |  | 2,054,131 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (863,113 | ) | (913,800 | ) |

PROVISIONS FOR LIABILITIES | (317,387 | ) | (254,887 | ) |

NET ASSETS | 1,111,512 |  | 885,444 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 9 | 952,160 |  | 764,660 |  |

Retained earnings | 159,351 |  | 120,783 |  |

SHAREHOLDERS' FUNDS | 1,111,512 |  | 885,444 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| INSIGNIA PM LIMITED (REGISTERED NUMBER: 12229461) |

BALANCE SHEET - continued

30TH JUNE 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th March 2026 and were signed by:

Mr NR Kingdom - Director

| INSIGNIA PM LIMITED (REGISTERED NUMBER: 12229461) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Insignia PM Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historic cost basis.

| The financial statements have been prepared on a going concern basis not withstanding that at 30 June 2025 the company had net current liabilities of £457,988. The director believes this basis to be appropriate and has agreed to provide funds as necessary to meet the day to day running costs of the business for the foreseeable future.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company is party to only basic financial instruments such as cash, trade debtors and creditors, and bank loans. Instruments such as trade debtors and creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| INSIGNIA PM LIMITED (REGISTERED NUMBER: 12229461) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st July 2024 | 2,500,000 |  |

| Revaluations | 250,000 |  |

| At 30th June 2025 | 2,750,000 |  |

| NET BOOK VALUE

| At 30th June 2025 | 2,750,000 |  |

| At 30th June 2024 | 2,500,000 |  |

| Fair value at 30th June 2025 is represented by:

£ |

| Valuation in 2021 | 119,547 |  |

| Valuation in 2022 | 500,000 |  |

| Valuation in 2023 | 100,000 |  |

| Valuation in 2024 | 300,000 |  |

| Valuation in 2025 | 250,000 |  |

| Cost | 1,480,453 |  |

2,750,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,480,453 |  | 1,480,453 |  |

| Investment property was valued on an open market basis on 30th June 2025 by the director .

| INSIGNIA PM LIMITED (REGISTERED NUMBER: 12229461) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 6,113 |  | 7,039 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 50,605 |  | 49,167 |  |

| Amounts owed to group undertakings | 366,308 |  | 354,478 |  |

| Taxation and social security | 34,215 |  | 31,338 |  |

| Other creditors | 22,500 |  | 22,500 |  |

473,628 |  | 457,483 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 863,113 |  | 913,800 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 913,718 |  | 962,967 |  |

| The bank loan is secured against the investment property.

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st July 2024 | 764,660 |  |

| Reserve transfer | 250,000 |  |

| Deferred tax movement | (62,500 | ) |

| At 30th June 2025 | 952,160 |  |

10. | RELATED PARTY DISCLOSURES

| All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.