1 January 2025 false No description of principal activity Taxfiler 2024.6 SC614596business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC6145962024-12-31 SC6145962025-01-012025-12-31 SC614596business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 SC614596business:FilletedAccounts2025-01-012025-12-31 SC6145962025-12-31 SC614596business:Director12025-01-012025-12-31 SC614596business:CompanySecretary12025-01-012025-12-31 SC614596business:RegisteredOffice2025-01-012025-12-31 SC6145962024-12-31 SC614596core:WithinOneYear2025-12-31 SC614596core:WithinOneYear2024-12-31 SC614596core:AfterOneYear2025-12-31 SC614596core:AfterOneYear2024-12-31 SC614596core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC614596core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC614596core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC614596core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC614596core:PreviouslyStatedAmount2025-12-31 SC614596core:PreviouslyStatedAmount2024-12-31 SC614596business:SmallEntities2025-01-012025-12-31 SC614596countries:Scotland2025-01-012025-12-31 SC614596core:ComputerEquipment2025-01-012025-12-31 SC614596core:MotorVehicles2024-12-31 SC614596core:ComputerEquipment2024-12-31 SC614596core:MotorVehicles2025-01-012025-12-31 SC614596core:MotorVehicles2025-12-31 SC614596core:ComputerEquipment2025-12-31 SC6145962024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC614596 (Scotland)
IMPAQ TECHNOLOGIES LIMITED Unaudited accounts for the year ended 31 December 2025
IMPAQ TECHNOLOGIES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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IMPAQ TECHNOLOGIES LIMITED Company Information for the year ended 31 December 2025
Director
Angus George Kerr
Secretary
STRONACHS SECRETARIES LIMITED
Company Number
SC614596 (Scotland)
Registered Office
28 ALBYN PLACE ABERDEEN AB10 1YL UNITED KINGDOM
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IMPAQ TECHNOLOGIES LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
4
1,372 
5,331 
Current assets
Inventories
77,051 
117,131 
Debtors
5
158,527 
242,939 
Cash at bank and in hand
74,290 
9,800 
309,868 
369,870 
Creditors: amounts falling due within one year
6
(562,432)
(549,909)
Net current liabilities
(252,564)
(180,039)
Total assets less current liabilities
(251,092)
(174,608)
Creditors: amounts falling due after more than one year
7
(3,333)
(13,333)
Net liabilities
(254,425)
(187,941)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(254,525)
(188,041)
Shareholders' funds
(254,425)
(187,941)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 July 2026 and were signed on its behalf by
Angus George Kerr Director Company Registration No. SC614596
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IMPAQ TECHNOLOGIES LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
IMPAQ TECHNOLOGIES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC614596. The registered office is 28 ALBYN PLACE, ABERDEEN, AB10 1YL, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% COST
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
10,000 
9,026 
19,026 
Disposals
(10,000)
- 
(10,000)
At 31 December 2025
- 
9,026 
9,026 
Depreciation
At 1 January 2025
7,222 
6,473 
13,695 
Charge for the year
556 
1,181 
1,737 
On disposals
(7,778)
- 
(7,778)
At 31 December 2025
- 
7,654 
7,654 
Net book value
At 31 December 2025
- 
1,372 
1,372 
At 31 December 2024
2,778 
2,553 
5,331 
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IMPAQ TECHNOLOGIES LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
47,425 
Trade debtors
88,718 
123,474 
Deferred tax asset
66,329 
72,040 
Accrued income and prepayments
3,480 
- 
158,527 
242,939 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,167 
9,167 
VAT
1,103 
- 
Trade creditors
375,503 
334,179 
Amounts owed to group undertakings and other participating interests
173,981 
179,041 
Accruals
2,678 
840 
Deferred income
- 
26,682 
562,432 
549,909 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,333 
13,333 
8
Average number of employees
During the year the average number of employees was 5 (2024: 2).
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