INSIGHT ADVISORS LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06885558

INSIGHT ADVISORS LIMITED

Filleted Unaudited Financial Statements

30 April 2025

INSIGHT ADVISORS LIMITED

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	17,604	17,902
Investments	6	32,943	32,943
		--------	--------
		50,547	50,845

Current assets

Debtors	7	187,300	247,683
Cash at bank and in hand		6,491	16,617
		---------	---------
		193,791	264,300

Creditors: amounts falling due within one year	8	93,638		133,254
		---------		---------
Net current assets			100,153	131,046
			---------	---------
Total assets less current liabilities			150,700	181,891

Creditors: amounts falling due after more than one year	9	6,417	16,514
		---------	---------
Net assets		144,283	165,377
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	144,281	165,375
	---------	---------
Shareholders funds	144,283	165,377
	---------	---------

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 statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 .

INSIGHT ADVISORS LIMITED

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Mr P De Francisci

Director

Company registration number: 06885558

INSIGHT ADVISORS LIMITED

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW11 0DH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 May 2024	49,768	46,824	96,592
Additions	3,378	1,061	4,439
	--------	--------	---------
At 30 April 2025	53,146	47,885	101,031
	--------	--------	---------
Depreciation
At 1 May 2024	41,287	37,403	78,690
Charge for the year	2,308	2,429	4,737
	--------	--------	---------
At 30 April 2025	43,595	39,832	83,427
	--------	--------	---------
Carrying amount
At 30 April 2025	9,551	8,053	17,604
	--------	--------	---------
At 30 April 2024	8,481	9,421	17,902
	--------	--------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 May 2024 and 30 April 2025	32,943
	--------
Impairment
At 1 May 2024 and 30 April 2025	–
	--------

Carrying amount
At 30 April 2025	32,943
	--------
At 30 April 2024	32,943
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	–	5,567
Other debtors	187,300	242,116
	---------	---------
	187,300	247,683
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,100	10,103
Corporation tax	60,809	65,177
Social security and other taxes	17,253	19,871
Other creditors	5,476	38,103
	--------	---------
	93,638	133,254
	--------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	6,417	16,514
	-------	--------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr P De Francisci	50,000	( 50,365)	( 365)
	--------	--------	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr P De Francisci	( 285)	50,285	50,000
	----	--------	--------

Interest has been charged to the director's overdrawn loan account. The overdrawn loan amount is going to pay back within nine months