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Registered number: 13418703
Intergrowth Ltd
Unaudited Financial Statements
For the Period 1 June 2025 to 31 December 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Intergrowth Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Intergrowth Ltd
Accountants' Report
For the Period 1 June 2025 to 31 December 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Intergrowth Ltd for the period 1 June 2025 to 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Intergrowth Ltd for the period 1 June 2025 to 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Intergrowth Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Intergrowth Ltd and state those matters that we have agreed to state to the director of Intergrowth Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Intergrowth Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Intergrowth Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Intergrowth Ltd . You consider that Intergrowth Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Intergrowth Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19th August 2026

Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Page 1
Page 2
Intergrowth Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 13418703

| 31 December 2025 | 31 May 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 495,158 |  | 598,128 |
|  | 495,158 |  | 598,128 |
Creditors: Amounts Falling Due Within One Year | 5 | (511,224 ) |  | (616,932 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,066 ) |  | (18,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (16,066 ) |  | (18,804 )
NET LIABILITIES |  |  | (16,066 ) |  | (18,804 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (16,166 ) |  | (18,904 )
SHAREHOLDERS' FUNDS |  |  | (16,066) |  | (18,804)

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr S G Zabala Travers Director
19th August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Intergrowth Ltd
Notes to the Financial Statements
For the Period 1 June 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Intergrowth Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13418703 . The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
During the year, the company operated under an agency-type arrangement in relation to its UK operations. Under this arrangement, the company undertakes UK operational and compliance activities, including import administration, logistics coordination, marketplace operations, and VAT compliance. Management has considered the requirements of FRS 102 in determining the appropriate presentation of revenue and related costs, which may differ from the previous year. Comparative figures are not directly comparable due to the presentation of UK sales and related costs in the current year.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
4. Debtors

| 31 December 2025 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 68,013 |  | 415,435
Other debtors | 427,145 |  | 182,693
| 495,158 |  | 598,128

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 164,363 |  | 119,461
VAT | 346,861 |  | 497,471
| 511,224 |  | 616,932

Page 3
Page 4
Intergrowth Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2025 to 31 December 2025
6. Share Capital

| 31 December 2025 |  | 31 May 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4