ACCOUNTS - Final Accounts preparation

Registered number: 10558284

INTOR CONSULTING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026


INTOR CONSULTING LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


INTOR CONSULTING LIMITED REGISTERED NUMBER:10558284

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Tangible fixed assets	4		1,064		1,587
Current assets
Debtors: amounts falling due within one year	5	4,173		21,463
Bank and cash balances		723,423		695,574
Current liabilities		727,596		717,037
Creditors: amounts falling due within one year	6	(18,577)		(33,791)
Net current assets			709,019		683,246

Net assets			710,083		684,833

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		710,081	684,831
		710,083	684,833

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.

H M Hellstrom

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


INTOR CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Intor Consulting Limited is a private company limited by shares and registered in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.

The principal activity of the Company is that of consultancy services.

The financial statements are presented in £ sterling, which is the functional currency of the Company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Turnover

Turnover is measured at the fair value of amounts receivable in respect of services provided in the year, net of trade discounts and excluding Value Added Tax. Revenue from services is recognised when all contractual obligations have been met.

Consultancy services are recognised in the period to which they relate.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2


INTOR CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment

33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, other creditors, cash at bank and in hand and loans from related parties.

Trade debtors and other debtors are recognised initially at the transaction price less attributable transaction costs. Other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Interest bearing borrowings, such as bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.

Cash and cash equivalents comprise of cash balances.

2.7

Dividends

Equity dividends are recognised when they become legally payable.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Page 3


INTOR CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 February 2025	3,781
	At 31 January 2026	3,781
	Depreciation
	At 1 February 2025	2,193
	Charge for the year on owned assets	524
	At 31 January 2026	2,717
	Net book value
	At 31 January 2026	1,064
	At 31 January 2025	1,587

Debtors

					2026	2025
					£	£


Prepayments and accrued income	4,173	21,463

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other taxation and social security	5,951	22,179
Other creditors	8,526	7,312
Accruals and deferred income	4,100	4,300
	18,577	33,791

Page 4


INTOR CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - 1) Ordinary A share of £1	1	1
1 (2025 - 1) Ordinary B share of £1	1	1

	2	2

Ordinary A and B shares rank pari passu for voting and participation.

Page 5