REGISTERED NUMBER: 04290113 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

IMARKETING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms R A Manning

REGISTERED OFFICE:

c/o CBHC Ltd, Steeple House

Suite 3, First Floor

Church Lane

Chelmsford

Essex

CM1 1NH

REGISTERED NUMBER:

04290113 (England and Wales)

ACCOUNTANTS:

CBHC Limited

Suite 3, Steeple House

Church Lane

Chelmsford

Essex

CM1 1NH

FIXED ASSETS

Tangible assets

4

31,899

18,794

CURRENT ASSETS

Stocks

15,000

-

Debtors

5

35,477

49,519

Cash at bank

-

1,690

50,477

51,209

CREDITORS

Amounts falling due within one year

6

39,378

37,578

NET CURRENT ASSETS

11,099

13,631

TOTAL ASSETS LESS CURRENT LIABILITIES

42,998

32,425

CREDITORS

Amounts falling due after more than one year

7

42,973

32,194

NET ASSETS

25

231

CAPITAL AND RESERVES

Called up share capital

250

250

Retained earnings

(225

)

(19

)

25

231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Ms R A Manning - Director

1.	STATUTORY INFORMATION

Imarketing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

39,439

Additions

19,813

At 31 May 2025

59,252

DEPRECIATION

At 1 June 2024

20,645

Charge for year

6,708

At 31 May 2025

27,353

NET BOOK VALUE

At 31 May 2025

31,899

At 31 May 2024

18,794

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade debtors

9,026

34,553

Other debtors

26,451

14,966

35,477

49,519

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Bank loans and overdrafts

17,316

6,549

Trade creditors

10,685

3,413

Taxation and social security

8,167

24,620

Other creditors

3,210

2,996

39,378

37,578

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/25

31/5/24

£

£

Bank loans

42,973

32,194

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the director owed the company £17,318 (2024: £13,071).

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £Nil from iKarma Ltd (2024: £19,277). A company which is under common control.