I.M.D TECHNOLOGIES LTD Accounts






I.M.D TECHNOLOGIES LTD

	Company No. 12483860
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was software development.




Directors

The Directors who served at any time during the year were as follows:

A. Shimon
A. Tadmor








































































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. Shimon
Director
11 June 2026

at	31 December 2025
Company No.		12483860	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	6,656	11,252


				6,656	11,252
Current assets

	Debtors		6	700,051	580,243

	Cash at bank and in hand			7,009	34,924
				707,060	615,167
Creditors: Amount falling due within one year			7	(53,521)	(116,499)
Net current assets				653,539	498,668
Total assets less current liabilities				660,195	509,920




Net assets				660,195	509,920

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	660,095	509,820

Total equity				660,195	509,920



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 31 December 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 11 June 2026 and signed on its behalf by:
A. Shimon
Director
11 June 2026

for the year ended 31 December 2025

General information

I.M.D TECHNOLOGIES LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12483860

Its registered office is:

201 Haverstock

2nd Floor

London

NW3 4QG

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

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these
financial statements. The directors have a reasonable expectation that the Company has adequate
resources to continue in operational existence and to meet its financial obligations as they fall due for at
least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt
the going concern basis in preparing the financial statements.

Accounting policies

Turnover

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:

Freehold buildings

25% Straight line

Plant and machinery

25% Straight line

Leased assets

Research and development costs

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Any capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

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.

Trade and other debtors

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.

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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	10	11

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Credit for the period	(100,084)	(71,275)
		Charge for prior periods	-	(139)
		Total corporation tax	(100,084)	(71,414)





		Tax on profit on ordinary activities	(100,084)	(71,414)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-112632	£	£
		Profit on ordinary activities before tax	50,191	66,122

		Standard rate of corporation tax in the United Kingdom	25%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	12,548	12,563
		Expenses not deductible for tax purposes	(112,632)	(83,838)
		Adjustments to charge in respect of prior periods	-	(139)



		Tax on profit on ordinary activities	(100,084)	(71,414)

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	20,362	1,775	22,137




		At 31 December 2025	20,362	1,775	22,137
		Depreciation
		At 1 January 2025	9,526	1,359	10,885
		Charge for the year	4,477	119	4,596



		At 31 December 2025	14,003	1,478	15,481
		Net book values
		At 31 December 2025	6,359	297	6,656
		At 31 December 2024	10,836	416	11,252

6	Debtors
			2025	2024
			£	£


		Corporation tax recoverable	100,084	71,275



		Other debtors	599,474	508,968
		Prepayments and accrued income	493	-
			700,051	580,243

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




		Trade creditors	3,879	78,620

		Taxes and social security	36,295	19,503
		Loans from directors	4,524	-
		Other creditors	-	9,553
		Accruals and deferred income	8,823	8,823
			53,521	116,499

Share Capital

10,000 ordinary shares allotted with an aggregate nominal value of £0.01.

Reserves

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

Related party disclosures

Key management personnel compensation

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 in to between two or more members of a group that are wholly owned.