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Registration number: 08532685

Intelergon Information Systems Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Intelergon Information Systems Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Intelergon Information Systems Ltd

Company Information

Director | Mr Georgios Achyropoulos

Registered office | 47 Wiltshire House Avenue Road Acton London W3 8YS

Accountants | KleinTax 68 Constantine House 14 Boulevard Drive London NW9 5XD

Intelergon Information Systems Ltd

(Registration number: 08532685)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 601,456 | 674,777
Current assets |  |  |
Debtors | 5 | 38,203 | 31,755
Cash at bank and in hand |  | 309,799 | 234,320
|  | 348,002 | 266,075
Creditors: Amounts falling due within one year | 6 | (169,351) | (182,295)
Net current assets |  | 178,651 | 83,780
Total assets less current liabilities |  | 780,107 | 758,557
Creditors: Amounts falling due after more than one year | 6 | - | (17,375)
Net assets |  | 780,107 | 741,182
Capital and reserves |  |  |
Called up share capital | 7 | 10 | 10
Retained earnings |  | 780,097 | 741,172
Shareholders' funds |  | 780,107 | 741,182

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 April 2026

......................................... Mr Georgios Achyropoulos Director

Intelergon Information Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
47 Wiltshire House
Avenue Road
Acton
London
W3 8YS

These financial statements were authorised for issue by the director on 7 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Intelergon Information Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 33% reducing balance
Fixtures and fittings | 25% reducing balance

Amortisation

Asset class | Amortisation method and rate
Stocks and shares | Not amortised

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Intelergon Information Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Intelergon Information Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Long leasehold land and buildings £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 January 2025 | 580,000 | 72,500 | 65,188 | 717,688
Additions | - | - | 7,168 | 7,168
Disposals | - | (72,500) | (3,346) | (75,846)
At 31 December 2025 | 580,000 | - | 69,010 | 649,010
Depreciation
At 1 January 2025 | - | - | 42,911 | 42,911
Charge for the year | - | - | 7,152 | 7,152
Eliminated on disposal | - | - | (2,509) | (2,509)
At 31 December 2025 | - | - | 47,554 | 47,554
Carrying amount
At 31 December 2025 | 580,000 | - | 21,456 | 601,456
At 31 December 2024 | 580,000 | 72,500 | 22,277 | 674,777

Included within the net book value of land and buildings above is £580,000 (2024 - £580,000) in respect of freehold land and buildings and £Nil (2024 - £72,500) in respect of long leasehold land and buildings.

Intelergon Information Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | debtors

Current | 2025 £ | 2024 £
Trade debtors | 37,130 | 31,151
Other debtors | 1,073 | 604
| 38,203 | 31,755

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 33,446 | 24,095
Accruals and deferred income | 33,578 | 600
Other creditors | 102,327 | 157,600
| 169,351 | 182,295

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 17,375

Intelergon Information Systems Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 10 | 10 | 10 | 10

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 17,375

9 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,570