ACCOUNTS - Final Accounts

Registered number: 07430907

INGMAN CAPITAL PARTNERS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026


INGMAN CAPITAL PARTNERS LIMITED REGISTERED NUMBER:07430907

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		610		280
Investments	5		9,630		9,013
			10,240		9,293
Current assets
Debtors: amounts falling due within one year	6	91,941		95,740
Cash at bank and in hand		190		995
		92,131		96,735
Creditors: amounts falling due within one year	7	(21,283)		(31,455)
Net current assets			70,848		65,280
Total assets less current liabilities			81,088		74,573

Net assets			81,088		74,573

Capital and reserves
Called up share capital	8	33,500	33,500
Profit and loss account		47,588	41,073
		81,088	74,573

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INGMAN CAPITAL PARTNERS LIMITED REGISTERED NUMBER:07430907

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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 21 July 2026.

................................................

P M Ingman

Director

The notes on pages 3 to 6 form part of these financial statements.

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INGMAN CAPITAL PARTNERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Ingman Capital Partners Limited is incorporated and domiciled in England and Wales. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. The principal place of business is 128 Buckingham Palace Road, London, SW1W 9SA.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

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.

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INGMAN CAPITAL PARTNERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures, fittings & 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.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.6

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 balance sheet date in the countries where the Company operates and generates income.

Employees

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

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INGMAN CAPITAL PARTNERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Fixtures, fittings & equipment
		£
	Cost or valuation
	At 1 April 2025	11,727
	Additions	705
	At 31 March 2026	12,432
	Depreciation
	At 1 April 2025	11,447
	Charge for the year on owned assets	375
	At 31 March 2026	11,822
	Net book value
	At 31 March 2026	610
	At 31 March 2025	280

5.	Fixed asset investments

		Other fixed asset investments
		£
	Cost or valuation
	At 1 April 2025	9,013
	Revaluations	617
	At 31 March 2026	9,630

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INGMAN CAPITAL PARTNERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	1,000	(6,000)
Amounts owed by related undertakings	56,644	56,644
Other debtors	1,022	1,221
Prepayments and accrued income	33,275	43,875
	91,941	95,740

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

Trade creditors	2,261	(143)
Corporation tax	9,869	1,904
Other creditors	2,903	500
Accruals and deferred income	6,250	29,194
	21,283	31,455

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

33,500 (2025 - 33,500) Ordinary shares of £1.00 each	33,500	33,500

9.	Pension commitments

The Company makes contributions to a SSAS on behalf of a Director. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions paid by the Company to the fund and associated charges and amounted to £1,015 (2025- £1,130). Contributions totalling £nil (2025 - £nil) were payable to the fund at the balance sheet date.

10.	Transactions with directors

At 31 March 2026 P M Ingman was owed £403 by the company (2025: £403). This amount is included in other creditors.

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