Company registration number 07062722 (England and Wales)
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,000
3,000
Tangible assets
4
14,220
12,184
16,220
15,184
Current assets
Debtors
5
518,743
416,793
Cash at bank and in hand
186,303
217,376
705,046
634,169
Creditors: amounts falling due within one year
6
(429,910)
(462,008)
Net current assets
275,136
172,161
Total assets less current liabilities
291,356
187,345
Creditors: amounts falling due after more than one year
7
-
0
(5,605)
Provisions for liabilities
(2,580)
(1,857)
Net assets
288,776
179,883
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
288,676
179,783
Total equity
288,776
179,883
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Miss J E Sillifant
Director
Company registration number 07062722 (England and Wales)
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Imagemakers Design and Consultancy Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old School, Sticklepath, Okehampton, Devon, EX20 2NJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and foreign currency transactions.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% on the written down value
Fixtures, fittings & equipment
15% on the written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
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 balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when 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.

1.6
Equity instruments

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
12
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
10,000
Amortisation and impairment
At 1 January 2025
7,000
Amortisation charged for the year
1,000
At 31 December 2025
8,000
Carrying amount
At 31 December 2025
2,000
At 31 December 2024
3,000
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
23,049
Additions
5,572
At 31 December 2025
28,621
Depreciation and impairment
At 1 January 2025
10,865
Depreciation charged in the year
3,536
At 31 December 2025
14,401
Carrying amount
At 31 December 2025
14,220
At 31 December 2024
12,184
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
162,180
59,974
Other debtors
356,563
356,819
518,743
416,793

Other debtors include £264,966 (2024: £284,148) due from the director, further details of which are set out in note 9.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
12,116
Trade creditors
298,134
358,330
Taxation and social security
120,257
84,504
Other creditors
11,519
7,058
429,910
462,008

Any potential bank overdraft is secured by a charge over the assets of the company.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
5,605
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
3,967
6,235
IMAGEMAKERS DESIGN AND CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
9
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Director
3.36
284,148
68,890
9,072
(97,144)
264,966
284,148
68,890
9,072
(97,144)
264,966

All advances made to the director were unsecured, interest bearing and repayable on demand.

2025-12-31 2025-01-01 false false false 10 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Miss J E Sillifant 07062722 2025-01-01 2025-12-31 07062722 2025-12-31 07062722 2024-12-31 07062722 core:NetGoodwill 2025-12-31 07062722 core:NetGoodwill 2024-12-31 07062722 core:WithinOneYear 2025-12-31 07062722 core:WithinOneYear 2024-12-31 07062722 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07062722 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 07062722 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 07062722 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 07062722 core:ShareCapital 2025-12-31 07062722 core:ShareCapital 2024-12-31 07062722 core:RetainedEarningsAccumulatedLosses 2025-12-31 07062722 core:RetainedEarningsAccumulatedLosses 2024-12-31 07062722 bus:Director1 2025-01-01 2025-12-31 07062722 core:Goodwill 2025-01-01 2025-12-31 07062722 core:PlantMachinery 2025-01-01 2025-12-31 07062722 core:FurnitureFittings 2025-01-01 2025-12-31 07062722 2024-01-01 2024-12-31 07062722 core:NetGoodwill 2024-12-31 07062722 core:NetGoodwill 2025-01-01 2025-12-31 07062722 core:OtherPropertyPlantEquipment 2024-12-31 07062722 core:OtherPropertyPlantEquipment 2025-12-31 07062722 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 07062722 core:OtherPropertyPlantEquipment 2024-12-31 07062722 core:CurrentFinancialInstruments 2025-12-31 07062722 core:CurrentFinancialInstruments 2024-12-31 07062722 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07062722 bus:FRS102 2025-01-01 2025-12-31 07062722 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07062722 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07062722 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP