Intego Corporate Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Intego Corporate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08181693 . The registered office is 26-27 Riduna Park Station Road, Melton, Woodbridge, IP12 1QT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is a brand asset refresh including designs and website. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance and varying rates on cost
Motor Vehicles	3 years on cost
Computer Equipment	33% on reducing balance and 5 years straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Intego Corporate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.9. 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 statement of comprehensive income 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

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Intego Corporate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	2,800
Additions	7,781

As at 31 December 2025	10,581

Amortisation
As at 1 January 2025	74
Provided during the period	1,913

As at 31 December 2025	1,987

Net Book Value
As at 31 December 2025	8,594

As at 1 January 2025	2,726

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	22,578	30,990	9,943	63,511
Additions	710	-	1,879	2,589
Disposals	(282 )	-	(802 )	(1,084 )

As at 31 December 2025	23,006	30,990	11,020	65,016

Depreciation
As at 1 January 2025	14,795	5,576	7,982	28,353
Provided during the period	3,129	3,664	415	7,208
Disposals	(249 )	-	(627 )	(876 )

As at 31 December 2025	17,675	9,240	7,770	34,685

Net Book Value
As at 31 December 2025	5,331	21,750	3,250	30,331

As at 1 January 2025	7,783	25,414	1,961	35,158

6. Stocks

	2025	2024
	£	£
Stock	208,138	243,118

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Intego Corporate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	352,466	229,323
Other debtors	138,520	228,977

	490,986	458,300

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,198	6,198
Trade creditors	530,074	599,960
Bank loans and overdrafts	4,167	9,996
Other creditors	148,615	81,204
Taxation and social security	57,699	41,184

	746,753	738,542

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,297	15,495
Bank loans	-	4,171

	9,297	19,666

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,198	6,198
Later than one year and not later than five years	9,297	15,495

	15,495	21,693

	15,495	21,693

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

Preference Shares

	2025	2024
Allotted, called up and fully paid	£	£
35,000 Preference A shares of £ 1.00 each	35,000	35,000

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Intego Corporate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Patrick Tydeman	948	1,421	(12,842 )	-	(10,473 )

The loan to P Tydeman of £948 outstanding at 31st December 2024 was repaid in full during the year.

13. Operating lease arrangements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year 2025: £56,667 (2024: £68,000)

Between one and five years 2025: £0 (2024: £85,000)

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,594		2,726
Tangible Assets	5		30,331		35,158

			38,925		37,884
CURRENT ASSETS
Stocks	6	208,138		243,118
Debtors	7	490,986		458,300
Cash at bank and in hand		99,007		56,176

		798,131		757,594
Creditors: Amounts Falling Due Within One Year	8	(746,753 )		(738,542 )

NET CURRENT ASSETS (LIABILITIES)			51,378		19,052

TOTAL ASSETS LESS CURRENT LIABILITIES			90,303		56,936

Creditors: Amounts Falling Due After More Than One Year	9		(9,297 )		(19,666 )

NET ASSETS			81,006		37,270

CAPITAL AND RESERVES
Called up share capital	11		35,100		35,100
Profit and Loss Account			45,906		2,170

SHAREHOLDERS' FUNDS			81,006		37,270