IMPACT GROUP ONE LTD Accounts






IMPACT GROUP ONE LTD

	Company No. 07698050
		Information for Filing with The Registrar
		29 April 2025

The Director presents his report and the accounts for the year ended 29 April 2025.

Principal activities
The principal activity of the company during the year under review was property consulting.




Director

The Director who served at any time during the year was as follows:

A.S. Abrams









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.S. Abrams
Director
29 April 2026

at	29 April 2025
Company No.		07698050	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	4,204	8,169
	Investment property		6	1,235,657	1,235,657
	Investments		7	1,601,220	1,112,461
				2,841,081	2,356,287
Current assets

	Debtors		8	10,014,382	9,888,847
	Investments		9	1,362,182	2,485,781
	Cash at bank and in hand			5,521	1,076
				11,382,085	12,375,704
Creditors: Amount falling due within one year			10	(387,725)	(2,170,195)
Net current assets				10,994,360	10,205,509
Total assets less current liabilities				13,835,441	12,561,796




Net assets				13,835,441	12,561,796

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		12	13,835,440	12,561,795

Total equity				13,835,441	12,561,796



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 April 2026 and signed on its behalf by:
A.S. Abrams
Director
29 April 2026

for the year ended 29 April 2025

General information

IMPACT GROUP ONE LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07698050

Its registered office is:

201 Haverstock Hill

Second Floor

London

NW3 4QG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to
the entity and the revenue and costs can be reliably measured. For continuing services, revenue is
recognised when the stage of completion can be reliably measured using a percentage of completion
method.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

3	Items of income or expenses of exceptional size or incidence
			2025	2024
			£	£
		Prior year cost of sales adjustment	515,892	-
		During the year, £515,892 was received from legal advisers in respect of transfers relating to a number of property transactions undertaken in 2022. These amounts had originally been recognised within cost of sales based on the information available at the time. Given the relative immateriality of the amount in the context of the 2022 year’s turnover, the receipt has been recognised as a reduction in cost of sales in the year.

4	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	1

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 30 April 2024	20,031	20,031




		At 29 April 2025	20,031	20,031
		Depreciation
		At 30 April 2024	11,862	11,862
		Charge for the year	3,965	3,965



		At 29 April 2025	15,827	15,827
		Net book values
		At 29 April 2025	4,204	4,204
		At 29 April 2024	8,169	8,169

6	Investment property
			Freehold Investment Property
			£
		Valuation
		At 30 April 2024	1,235,657



		At 29 April 2025	1,235,657

7	Investments
			Investment in Subsidiaries	Other investments	Total
			£	£	£
		Cost or valuation
		At 30 April 2024	178,686	933,775	1,112,461
		Additions	100	488,959	489,059

		Disposals	(300)	-	(300)
		At 29 April 2025	178,486	1,422,734	1,601,220
		Provisions/Impairment





		Net book values
		At 29 April 2025	178,486	1,422,734	1,601,220
		At 29 April 2024	178,686	933,775	1,112,461

8	Debtors
			2025	2024
			£	£

		Amounts owed by group undertakings	5,780,510	3,120,347



		Loans to directors	-	170,100
		Other debtors	4,230,623	6,595,459
		Prepayments and accrued income	3,249	2,941
			10,014,382	9,888,847



			-

9	Current asset investments
			2025	2024
			£	£

		Unlisted investments	1,362,182	2,485,781
			1,362,182	2,485,781

10	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	400	-



		Amounts owed to group undertakings	51,300	1,417,751
		Taxes and social security	132,370	291,965

		Other creditors	191,655	371,579
		Accruals and deferred income	12,000	88,900
			387,725	2,170,195

Share Capital

1 Ordinary share of £1

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

13	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	(891,408)	(5,552,876)
		Dividends accrued at the period end	1,369,629	5,891,029
			478,221	338,153

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	478,221	338,153
			478,221	338,153

14	Advances and credits to directors
			2025
			£
		At 30 April 2024	170,100

		Amounts repaid in the period	170,100


		At 29 April 2025	-

Related party disclosures

Transactions with related parties

The company has taken advantage of the exemption available according with Section 33 of FRS 102 "Related party disclosure" not to disclose transactions entered into between two or more members of a group that are wholly owned.