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2023-08-31 11692304 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 11692304 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 11692304 dpl-frs:Item12 2022-09-01 2023-08-31 11692304 dpl-frs:Item12 2022-08-31 11692304 dpl-frs:Item12 2023-08-31 11692304 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 11692304 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 11692304 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 11692304 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 11692304 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 11692304 1 2022-09-01 2023-08-31 11692304 frs-countries:EnglandWales 2022-09-01 2023-08-31 11692304 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 11692304 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 11692304 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 11692304 frs-core:Non-currentFinancialInstruments 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2022-08-31 11692304 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 11692304 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 11692304 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11692304 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11692304 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11692304 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11692304 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11692304 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11692304 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11692304 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 11692304 frs-bus:OrdinaryShareClass1 2021-08-31 11692304 frs-bus:OrdinaryShareClass1 2022-08-31 11692304 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 11692304 frs-bus:OrdinaryShareClass2 2021-08-31 11692304 frs-bus:OrdinaryShareClass2 2022-08-31 11692304 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 11692304 frs-bus:OrdinaryShareClass3 2021-08-31 11692304 frs-bus:OrdinaryShareClass3 2022-08-31 11692304 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 11692304 frs-bus:OrdinaryShareClass4 2021-08-31 11692304 frs-bus:OrdinaryShareClass4 2022-08-31 11692304 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 11692304 frs-bus:OrdinaryShareClass5 2021-08-31 11692304 frs-bus:OrdinaryShareClass5 2022-08-31 11692304 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 11692304 frs-bus:PreferenceShareClass1 2021-08-31 11692304 frs-bus:PreferenceShareClass1 2022-08-31 11692304 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 11692304 frs-bus:PreferenceShareClass2 2021-08-31 11692304 frs-bus:PreferenceShareClass2 2022-08-31 11692304 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 11692304 frs-bus:PreferenceShareClass3 2021-08-31 11692304 frs-bus:PreferenceShareClass3 2022-08-31 11692304 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 11692304 frs-bus:PreferenceShareClass4 2021-08-31 11692304 frs-bus:PreferenceShareClass4 2022-08-31 11692304 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 11692304 frs-bus:PreferenceShareClass5 2021-08-31 11692304 frs-bus:PreferenceShareClass5 2022-08-31 11692304 1 2021-09-01 2022-08-31 11692304 1 2022-08-31 11692304 1 2021-09-01 2022-08-31 11692304 frs-core:LeasedAssets 2021-09-01 2022-08-31 11692304 frs-core:OwnedAssets 2021-09-01 2022-08-31 11692304 frs-core:CurrencyRisk 2021-09-01 2022-08-31 11692304 frs-core:MarketRisk 2021-09-01 2022-08-31 11692304 frs-core:InterestRateRisk 2021-09-01 2022-08-31 11692304 frs-core:DeferredTaxation 2021-09-01 2022-08-31 11692304 frs-core:DeferredTaxation 2021-08-31 11692304 frs-core:DeferredTaxation 2022-08-31 11692304 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 11692304 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 11692304 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 11692304 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 11692304 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 11692304 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 11692304 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 11692304 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 11692304 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 11692304 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 11692304 frs-core:TaxCreditsDeferredTax 2022-08-31 11692304 frs-core:CostValuation 2021-08-31 11692304 frs-core:AdditionsToInvestments 2022-08-31 11692304 frs-core:DisposalsRepaymentsInvestments 2022-08-31 11692304 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 11692304 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 11692304 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 11692304 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 11692304 frs-core:CostValuation 2022-08-31 11692304 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 11692304 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 11692304 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11692304 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 11692304 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 11692304 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 11692304 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11692304 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2022-08-31 11692304 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 11692304 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11692304 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11692304 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11692304 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11692304 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 11692304 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11692304 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11692304 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Registered number: 11692304
IASO Ltd
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11692304
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 193,592 100,406
Tangible Assets 5 11,517 2,710
205,109 103,116
CURRENT ASSETS
Debtors 6 1,440,992 183,612
Cash at bank and in hand 509,062 15,008
1,950,054 198,620
Creditors: Amounts Falling Due Within One Year 7 (128,295 ) (119,169 )
NET CURRENT ASSETS (LIABILITIES) 1,821,759 79,451
TOTAL ASSETS LESS CURRENT LIABILITIES 2,026,868 182,567
Creditors: Amounts Falling Due After More Than One Year 8 (3,897,944 ) (1,639,011 )
NET LIABILITIES (1,871,076 ) (1,456,444 )
CAPITAL AND RESERVES
Called up share capital 9 1,053 1,053
Profit and Loss Account (1,872,129 ) (1,457,497 )
SHAREHOLDERS' FUNDS (1,871,076) (1,456,444)
Page 1
Page 2
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board
Mr Eric Bystrom
Director
29/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
IASO Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11692304 . The registered office is Cannon Place, 78 Cannon Street, London, EC4N 6AF.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Software and App Development. Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

It is amortised to 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:
Computer Equipment Straight Line over 4 years
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 10)
15 10
4. Intangible Assets
Other
£
Cost
As at 1 September 2022 125,137
Additions 131,372
As at 31 August 2023 256,509
...CONTINUED
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Amortisation
As at 1 September 2022 24,731
Provided during the period 38,186
As at 31 August 2023 62,917
Net Book Value
As at 31 August 2023 193,592
As at 1 September 2022 100,406
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 3,469
Additions 10,811
As at 31 August 2023 14,280
Depreciation
As at 1 September 2022 759
Provided during the period 2,004
As at 31 August 2023 2,763
Net Book Value
As at 31 August 2023 11,517
As at 1 September 2022 2,710
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 54,320
Prepayments and accrued income 1,308,038 10,479
VAT 4,918 4,808
Directors' loan accounts 136 136
Amounts owed by group undertakings 127,900 113,869
1,440,992 183,612
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 31,701 14,095
Other taxes and social security 70,485 97,344
Other creditors 4,503 2,249
Accruals and deferred income 21,606 5,481
128,295 119,169
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 3,897,944 1,639,011
3,897,944 1,639,011
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,053 1,053
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Eric Bystrom 136 - - - 136
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
At the end of the year, the company was owed £127,900 (2022: £113,869) by Cellen Biotech Ltd. The company owed £3,897,944 (2022: £1,639,011) to Cellen Life Sciences Ltd. The loans were interest free with no set repayment terms
12. Parent Undertaking and Controlling Party
The controlling party is Cellen Life Sciences Limited which controls 95%% of the shares of IASO Ltd .
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