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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13793888 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13793888 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 13793888 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13793888 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13793888 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frs-core:Non-currentFinancialInstruments 10 2022-12-31 13793888 11 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 11 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13793888 12 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 12 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13793888 13 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 13 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13793888 14 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 14 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13793888 15 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 15 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13793888 16 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 16 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13793888 17 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 17 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13793888 18 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 18 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13793888 19 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 19 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13793888 20 2022-01-01 2022-12-31 13793888 frs-core:CurrentFinancialInstruments 20 2022-12-31 13793888 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13793888 dpl-frs:Item1 2022-01-01 2022-12-31 13793888 dpl-frs:Item1 2021-12-31 13793888 dpl-frs:Item1 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 13793888 dpl-frs:Item4 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13793888 dpl-frs:Item5 2022-01-01 2022-12-31 13793888 dpl-frs:Item5 2021-12-31 13793888 dpl-frs:Item5 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 13793888 dpl-frs:Item6 2022-01-01 2022-12-31 13793888 dpl-frs:Item6 2021-12-31 13793888 dpl-frs:Item6 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 13793888 dpl-frs:Item7 2022-01-01 2022-12-31 13793888 dpl-frs:Item7 2021-12-31 13793888 dpl-frs:Item7 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 13793888 dpl-frs:Item8 2022-01-01 2022-12-31 13793888 dpl-frs:Item8 2021-12-31 13793888 dpl-frs:Item8 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13793888 dpl-frs:Item9 2022-01-01 2022-12-31 13793888 dpl-frs:Item9 2021-12-31 13793888 dpl-frs:Item9 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13793888 dpl-frs:Item10 2022-01-01 2022-12-31 13793888 dpl-frs:Item10 2021-12-31 13793888 dpl-frs:Item10 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13793888 dpl-frs:Item11 2022-01-01 2022-12-31 13793888 dpl-frs:Item11 2021-12-31 13793888 dpl-frs:Item11 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13793888 dpl-frs:Item12 2022-01-01 2022-12-31 13793888 dpl-frs:Item12 2021-12-31 13793888 dpl-frs:Item12 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13793888 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13793888 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13793888 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13793888 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13793888 1 2022-01-01 2022-12-31 13793888 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 13793888
Iris & Tom Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 13793888
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 291,500 291,500
291,500 291,500
CURRENT ASSETS
Cash at bank and in hand 898 756
898 756
Creditors: Amounts Falling Due Within One Year 6 (343,554 ) (323,469 )
NET CURRENT ASSETS (LIABILITIES) (342,656 ) (322,713 )
TOTAL ASSETS LESS CURRENT LIABILITIES (51,156 ) (31,213 )
NET LIABILITIES (51,156 ) (31,213 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (51,157 ) (31,214 )
SHAREHOLDERS' FUNDS (51,156) (31,213)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Income Statement.
On behalf of the board
Mr Ma Chak Shun
Director
9th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Iris & Tom Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13793888 . The registered office is Flat 4, Quassia House, 36 Thonrey Close, London, NW9 4EE.
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 comprises revenue recognised by the company in respect of rental income during the financial year.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 1 January 2023 and 31 December 2023 291,500
5. Debtors
2023 2022
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 199 -
Directors' loan accounts 343,355 323,469
343,554 323,469
Page 3
Page 4
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4