IMAGINALS LIMITED


Director	James William Parr


Company Secretary	Sarah Jane McGeehan


Registered Address	Grove House C/O Daud Qadri & Co 2 Woodberry Grove
	North Finchley
	London
	N12 0DR


Place of Business	27-29 South Lambeth Road
	London
	SW8 1SZ


Registered Number	07044110 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,755		7,948
			6,755		7,948
Current assets
Debtors	4	305,992		253,971
Cash at bank and on hand		2,846		2,205
		308,838		256,176
Creditors amounts falling due within one year	5	(96,475)		(71,837)
Net current assets (liabilities)			212,363		184,339
Total assets less current liabilities			219,118		192,287
Net assets			219,118		192,287
Capital and reserves
Called up share capital			102		102
Profit and loss account			219,016		192,185
Shareholders' funds			219,118		192,287

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 September 2026, and are signed on its behalf by:

James William Parr
Director
Registered Company No. 07044110

IMAGINALS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	15
	Office Equipment	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	2,554	45,356	47,910
At 31 December 25	2,554	45,356	47,910
Depreciation and impairment
At 01 January 25	2,205	37,757	39,962
Charge for year	52	1,141	1,193
At 31 December 25	2,257	38,898	41,155
Net book value
At 31 December 25	297	6,458	6,755
At 31 December 24	349	7,599	7,948

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	299,231	253,971
Other debtors	6,761	-
Total	305,992	253,971

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	73,336	12,678
Bank borrowings and overdrafts	1,396	29,048
Taxation and social security	16,228	24,596
Accrued liabilities and deferred income	5,515	5,515
Total	96,475	71,837

6.	Related party transactions
	As of the year ended 31 December 2025: 1. Trilllium Technologies Ltd owed £40,896 (2024 - £40,951) to Imaginals Ltd. 2. Imaginals Ltd owed £1,396 (2024 - £29,048) to the directors. 3. Imaginals Ltd owed £11,420 (2024- £11,420) to Health Equals Wealth Ltd, where SarahJane McGeehan the company secretary is also a director of Health Equals Wealth Ltd. All loans mentioned above are interest free and repayable on demand. Imaginals Ltd and Trillium Technologies Ltd are both under the common control of James Parr, a director and the shareholder of the company.

Related party transactions

As of the year ended 31 December 2025:

1. Trilllium Technologies Ltd owed £40,896 (2024 - £40,951) to Imaginals Ltd.
2. Imaginals Ltd owed £1,396 (2024 - £29,048) to the directors.
3. Imaginals Ltd owed £11,420 (2024- £11,420) to Health Equals Wealth Ltd, where SarahJane McGeehan the company secretary is also a director of Health Equals Wealth Ltd.
All loans mentioned above are interest free and repayable on demand. Imaginals Ltd and Trillium Technologies Ltd are both under the common control of James Parr, a director and the shareholder of the company.