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Company registration number: 12767795
Impact Boards Emerging Markets Ltd
Company limited by guarantee
Information for filing with the registrar
31 July 2025
Impact Boards Emerging Markets Ltd
Company limited by guarantee
Contents
Abridged statement of financial position
Notes to the financial statements
Impact Boards Emerging Markets Ltd
Company limited by guarantee
Abridged statement of financial position
31 July 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 969 |  |  |  | 1,716 |  |
Cash at bank and in hand |  |  | 8,973 |  |  |  | 2,920 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 9,942 |  |  |  | 4,636 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 7,858) |  |  |  | ( 5,528) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 2,084 |  |  |  | ( 892)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 2,084 |  |  |  | ( 892)
|  |  |  |  | _______ |  |  |  | _______
Net assets/(liabilities) |  |  |  |  | 2,084 |  |  |  | ( 892)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 2,084 |  |  |  | ( 892)
|  |  |  |  | _______ |  |  |  | _______
Members funds/(deficit) |  |  |  |  | 2,084 |  |  |  | ( 892)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 08 July 2026 , and are signed on behalf of the board by:
Mr Gregorio Xavier Saichin
Director
Company registration number: 12767795
Impact Boards Emerging Markets Ltd
Company limited by guarantee
Notes to the financial statements
Year ended 31 July 2025
1. General information
The company is a private company limited by guarantee, registered in the UK. The address of the registered office is 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 4 ).
5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 969 | 1,716
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | - | 186
| Accruals and deferred income |  | 1,359 | 1,275
| Corporation tax |  | 800 | -
| Director loan accounts |  | 5,699 | 4,067
|  |  | _______ | _______
|  |  | 7,858 | 5,528
|  |  | _______ | _______