Silverfin false 07 April 2026 07 April 2026 Caroline Peverett BA FCA Tuerner Audit Limited 93,079 667,948 false true 31/12/2025 01/01/2025 31/12/2025 J A Gale 01/09/2020 07 April 2026 The principal activity of the company in the year under review was that of management consultancy activities. 07173877 2025-12-31 07173877 bus:Director1 2025-12-31 07173877 2024-12-31 07173877 core:CurrentFinancialInstruments 2025-12-31 07173877 core:CurrentFinancialInstruments 2024-12-31 07173877 core:ShareCapital 2025-12-31 07173877 core:ShareCapital 2024-12-31 07173877 core:RetainedEarningsAccumulatedLosses 2025-12-31 07173877 core:RetainedEarningsAccumulatedLosses 2024-12-31 07173877 core:OtherPropertyPlantEquipment 2024-12-31 07173877 core:OtherPropertyPlantEquipment 2025-12-31 07173877 core:CostValuation 2024-12-31 07173877 core:CostValuation 2025-12-31 07173877 core:CurrentFinancialInstruments 5 2025-12-31 07173877 core:CurrentFinancialInstruments 5 2024-12-31 07173877 bus:OrdinaryShareClass1 2025-12-31 07173877 2025-01-01 2025-12-31 07173877 bus:FilletedAccounts 2025-01-01 2025-12-31 07173877 bus:SmallEntities 2025-01-01 2025-12-31 07173877 bus:Audited 2025-01-01 2025-12-31 07173877 2024-01-01 2024-12-31 07173877 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07173877 bus:Director1 2025-01-01 2025-12-31 07173877 core:OtherPropertyPlantEquipment core:BottomRangeValue 2025-01-01 2025-12-31 07173877 core:OtherPropertyPlantEquipment core:TopRangeValue 2025-01-01 2025-12-31 07173877 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 07173877 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07173877 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 07173877 (England and Wales)

# INTEGRATION MANAGEMENT CONSULTING LIMITED

### Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

INTEGRATION MANAGEMENT CONSULTING LIMITED

## Financial Statements

For the financial year ended 31 December 2025

Contents

INTEGRATION MANAGEMENT CONSULTING LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
INTEGRATION MANAGEMENT CONSULTING LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTOR | J A Gale

SECRETARY | Taylor Wessing Secretaries Limited

REGISTERED OFFICE | Fora Chancery House
| 53-64 Chancery Lane
| London
| WC2A 1QS
| United Kingdom

COMPANY NUMBER | 07173877 (England and Wales)

AUDITOR | Tuerner Audit Limited
| Statutory Auditor
| Bridge House
| Old Grantham Road
| Whatton
| Nottingham
| NG13 9FG

INTEGRATION MANAGEMENT CONSULTING LIMITED

## BALANCE SHEET

As at 31 December 2025
INTEGRATION MANAGEMENT CONSULTING LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,305 |  | 7,671
Investments | 4 | 566,105 |  | 566,105
|  | 568,410 |  | 573,776
Current assets |  |  |  |
Debtors | 5 | 1,367,458 |  | 1,482,030
Cash at bank and in hand |  | 145,759 |  | 124,108
|  | 1,513,217 |  | 1,606,138
Creditors: amounts falling due within one year | 6 | ( 2,742,520) |  | ( 2,933,886)
Net current liabilities |  | (1,229,303) |  | (1,327,748)
Total assets less current liabilities |  | (660,893) |  | (753,972)
Net liabilities |  | ( 660,893) |  | ( 753,972)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 3,435,988 |  | 3,435,988
Profit and loss account |  | ( 4,096,881 ) |  | ( 4,189,960 )
Total shareholders' deficit |  | ( 660,893) |  | ( 753,972)

The 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 Income Statement has not been delivered.

The financial statements of Integration Management Consulting Limited (registered number: 07173877) were approved and authorised for issue by the Director on 07 April 2026. They were signed on its behalf by:

J A Gale Director |

INTEGRATION MANAGEMENT CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
INTEGRATION MANAGEMENT CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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

Integration Management Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Fora Chancery House, 53-64 Chancery Lane, London, WC2A 1QS, United Kingdom.
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 £.

##### Going concern

The financial statements have been prepared on a going concern basis notwithstanding the fact that the company has a deficiency in total equity at the end of the year. The directors have reviewed the financial information of the parent and its group and in their opinion, the group has sufficient resources to provide such support. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### 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 Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Income Statement 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.

##### Turnover

Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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. The following criteria must also be met before revenue is recognised:
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.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 3 - 5 years straight line

##### Leases

The company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Fixed asset investments

Investments in subsidiaries are shown at cost less provision for impairment.

##### Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

##### Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party
transactions with wholly owned subsidiaries within the group.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including the director | 6 |  | 14

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 209,175 |  | 209,175
At 31 December 2025 | 209,175 |  | 209,175
Accumulated depreciation |  |  |
At 01 January 2025 | 201,504 |  | 201,504
Charge for the financial year | 5,366 |  | 5,366
At 31 December 2025 | 206,870 |  | 206,870
Net book value |  |  |
At 31 December 2025 | 2,305 |  | 2,305
At 31 December 2024 | 7,671 |  | 7,671

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 January 2025 | 566,105
At 31 December 2025 | 566,105
Carrying value at 31 December 2025 | 566,105
Carrying value at 31 December 2024 | 566,105

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 227,386 |  | 505,192
Amounts owed by group undertakings | 931,756 |  | 768,771
Witholding tax | 31,547 |  | 29,965
Other debtors | 176,769 |  | 178,102
| 1,367,458 |  | 1,482,030

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 56,219 |  | 17,765
Amounts owed to group undertakings | 2,425,740 |  | 2,548,539
Other taxation and social security | 24,265 |  | 75,402
Other creditors | 236,296 |  | 292,180
| 2,742,520 |  | 2,933,886

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3,435,988 Ordinary shares of £ 1.00 each | 3,435,988 |  | 3,435,988

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 121,854 |  | 49,452

#### 9. PARENT UNDERTAKING

The smallest group for which consolidated financial statements are drawn up is headed by the ultimate parent company, Intenta Participações Ltda whose registered office is Rua Jeronimo da Veiga, no. 45-15 Andar CJ 153/154, Itaim Bibi, Sao Paulo, SP, Brazil.

#### 10. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Caroline Peverett BA FCA on behalf of Tuerner Audit Limited.