Intellistat Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC363708

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		36,256		37,937
Tangible Assets	5		-		3

			36,256		37,940
CURRENT ASSETS
Debtors	6	6,465		7,052
Cash at bank and in hand		-		1

		6,465		7,053
Creditors: Amounts Falling Due Within One Year	7	(241,086 )		(238,092 )

NET CURRENT ASSETS (LIABILITIES)			(234,621 )		(231,039 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(198,365 )		(193,099 )

NET LIABILITIES			(198,365 )		(193,099 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(198,465 )		(193,199 )

SHAREHOLDERS' FUNDS			(198,365)		(193,099)

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Intellistat Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Elaine Johnson

Director

16/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Intellistat Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC363708 . The registered office is Wester Balquhandy Muckhart Roard, Dunning, Perth, PH2 0RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence in the forseeable future. The validity of this assumption depends on the continued support of the company's directors for the forthcoming year.

Current liabilities include loans due to the directors and related parties, these are repayable on demand. Neither the director nor the related parties will demand repayment of the loan due where this would impair the ability of the company to trade.

The directors believe that it is appropriate for the going concern basis to be used.

2.2. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets conists of patents. They are being amortised to profit and loss account over their estimated economic life of 20 years.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight Line

2.4. Financial Instruments

The company only has basic financial instruments.

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.

Short term trade 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. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Patents
	£
Cost
As at 1 September 2024	55,615
Additions	1,130

As at 31 August 2025	56,745

...CONTINUED

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Intellistat Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Amortisation
As at 1 September 2024	17,678
Provided during the period	2,811

As at 31 August 2025	20,489

Net Book Value
As at 31 August 2025	36,256

As at 1 September 2024	37,937

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	417

As at 31 August 2025	417

Depreciation
As at 1 September 2024	414
Provided during the period	3

As at 31 August 2025	417

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	3

6. Debtors

	2025	2024
	£	£
Due within one year
Intercompany loan	-	587
VAT	6,465	6,465

	6,465	7,052

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	10	-
Other creditors	24,039	29,539
Interco Loan	12,926	-
Accruals and deferred income	1,117	1,065
Directors' loan accounts	202,994	207,488

	241,086	238,092

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Intellistat Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

During the year the company was repaid £13,513 from Range Cooker Controllers Ltd, a company under common control. At the year end the total outstanding was (£12,926) (2024: £587).

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