30 November 2022 false No description of principal activity Taxfiler 2023.10 12023831business:PrivateLimitedCompanyLtd2022-11-302023-11-29 120238312022-11-29 120238312022-11-302023-11-29 12023831business:AuditExemptWithAccountantsReport2022-11-302023-11-29 12023831business:FilletedAccounts2022-11-302023-11-29 120238312023-11-29 12023831business:Director12022-11-302023-11-29 12023831business:RegisteredOffice2022-11-302023-11-29 120238312022-11-29 12023831core:WithinOneYear2023-11-29 12023831core:WithinOneYear2022-11-29 12023831core:AfterOneYear2023-11-29 12023831core:AfterOneYear2022-11-29 12023831core:ShareCapitalcore:PreviouslyStatedAmount2023-11-29 12023831core:ShareCapitalcore:PreviouslyStatedAmount2022-11-29 12023831core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-29 12023831core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-29 12023831core:PreviouslyStatedAmount2023-11-29 12023831core:PreviouslyStatedAmount2022-11-29 12023831business:SmallEntities2022-11-302023-11-29 12023831countries:EnglandWales2022-11-302023-11-29 12023831core:FurnitureFittings2022-11-302023-11-29 12023831core:FurnitureFittings2022-11-29 12023831core:FurnitureFittings2023-11-29 120238312021-11-302022-11-29 iso4217:GBP xbrli:pure
Company Registration No. 12023831 (England and Wales)
IORYS LTD Unaudited accounts for the year ended 29 November 2023
IORYS LTD Unaudited accounts Contents
Page
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IORYS LTD Company Information for the year ended 29 November 2023
Director
Sergejs Gurjevs
Company Number
12023831 (England and Wales)
Registered Office
9-17 EASTERN ROAD QUEENS COURT ROMFORD RM1 3NH ENGLAND
Accountants
R&S Activity Limited 9-17 Eastern Road Queens Court Romford United Kingdom RM1 3NH
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IORYS LTD Statement of financial position as at 29 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,619 
112,433 
Current assets
Cash at bank and in hand
148,466 
60,385 
Creditors: amounts falling due within one year
(18,732)
(22,092)
Net current assets
129,734 
38,293 
Total assets less current liabilities
135,353 
150,726 
Creditors: amounts falling due after more than one year
(288,717)
(307,168)
Net liabilities
(153,364)
(156,442)
Capital and reserves
Called up share capital
150,000 
150,000 
Profit and loss account
(303,364)
(306,442)
Shareholders' funds
(153,364)
(156,442)
For the year ending 29 November 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 March 2024 and were signed on its behalf by
Sergejs Gurjevs Director Company Registration No. 12023831
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IORYS LTD Notes to the Accounts for the year ended 29 November 2023
1
Statutory information
IORYS LTD is a private company, limited by shares, registered in England and Wales, registration number 12023831. The registered office is 9-17 EASTERN ROAD, QUEENS COURT, ROMFORD, RM1 3NH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33%
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 30 November 2022
345,402 
At 29 November 2023
345,402 
Depreciation
At 30 November 2022
232,969 
Charge for the year
106,814 
At 29 November 2023
339,783 
Net book value
At 29 November 2023
5,619 
At 29 November 2022
112,433 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
18,608 
22,092 
Other creditors
124 
- 
18,732 
22,092 
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IORYS LTD Notes to the Accounts for the year ended 29 November 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
288,717 
307,168 
7
Average number of employees
During the year the average number of employees was 0 (2022: 2).
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