Company registration number 14691558 (England and Wales)
IMAGINO LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
IMAGINO LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
IMAGINO LTD (REGISTERED NUMBER: 14691558)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,739
9,354
Current assets
Debtors
4
494,889
97,837
Cash at bank and in hand
142,056
270,138
636,945
367,975
Creditors: amounts falling due within one year
5
(1,927,587)
(1,484,639)
Net current liabilities
(1,290,642)
(1,116,664)
Net liabilities
(1,279,903)
(1,107,310)
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
(1,280,903)
(1,108,310)
Total equity
(1,279,903)
(1,107,310)

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 April 2026 and are signed on its behalf by:
S Dehoche
Director
IMAGINO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Imagino Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The parent company has confirmed that it will provide ongoing financial support to the company.

1.3
Revenue

Turnover is recognised at the fair value of consideration received or receivable for the services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover 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 turnover can be measure 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 measure reliably ; and

- the costs incurred and the costs to complete the contract can be measured reliably

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% straight line
Computers
33% straight line
IMAGINO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
10
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2025
-
0
14,357
14,357
Additions
2,296
5,237
7,533
At 31 December 2025
2,296
19,594
21,890
Depreciation and impairment
At 1 January 2025
-
0
5,003
5,003
Depreciation charged in the year
484
5,664
6,148
At 31 December 2025
484
10,667
11,151
Carrying amount
At 31 December 2025
1,812
8,927
10,739
At 31 December 2024
-
0
9,354
9,354
IMAGINO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
111,540
3,463
Amounts owed by group undertakings
52,818
54,716
Other debtors
330,531
39,658
494,889
97,837
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
166,167
54
Amounts owed to group undertakings
1,588,281
1,414,791
Taxation and social security
38,240
40,868
Other creditors
134,899
28,926
1,927,587
1,484,639
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Scott Jiggins
Statutory Auditor:
Perrys Audit Limited
Date of audit report:
9 April 2026
IMAGINO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
8
Operating lease commitments
As lessee

Finance lease payments represent rentals payable by the company for the rental of an office. The lease is on a fixed repayment basis.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
311,112
86,030

9
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
2,057,429
1,734,127
300,278
169,809
Fellow group entities
128,893
37,996
76,075
-
2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
1,588,281
1,414,791
2025
2024
Amounts due from related parties
£
£
Fellow group entities
52,818
54,716
10
Parent company

The parent company of Imagino Ltd is Imagino and its registered address is 45-47 Avenue Carnot, 94230 Cachan, France.

IMAGINO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
11
Prior period adjustment
Reconciliation of changes in equity
1 January
31 December
2024
2024
£
£
Adjustments to prior year
Profit and loss on foreign exchange adjustment
-
69,240
Equity as previously reported
(1,037,424)
(1,176,550)
Equity as adjusted
(1,037,424)
(1,107,310)
Analysis of the effect upon equity
Profit and loss reserves
-
69,240
Reconciliation of changes in loss for the previous financial period
2024
£
Adjustments to prior year
Profit and loss on foreign exchange adjustment
69,240
Loss as previously reported
(139,126)
Loss as adjusted
(69,886)
Notes to reconciliation

The prior period adjustment relates to profit and loss on foreign exchange transactions. The impact of the prior year adjustment decreased other creditors, and the balance is now included within the profit and loss reserves.

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