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REGISTERED NUMBER: 11429128 (England and Wales)















IIZUKA HOLDINGS LIMITED

Unaudited Financial Statements for the Year Ended 31 July 2023






IIZUKA HOLDINGS LIMITED (REGISTERED NUMBER: 11429128)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IIZUKA HOLDINGS LIMITED

Company Information
for the Year Ended 31 July 2023







DIRECTORS: G H Hayes
S M Randerson





REGISTERED OFFICE: 2 Church Court
Cox Street
St Paul's Square
Birmingham
West Midlands
B3 1RD





REGISTERED NUMBER: 11429128 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

IIZUKA HOLDINGS LIMITED (REGISTERED NUMBER: 11429128)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 418,400 422,800
Investments 5 12,804 12,804
431,204 435,604

CURRENT ASSETS
Cash at bank 18,889 5,940

CREDITORS
Amounts falling due within one year 6 87,072 131,783
NET CURRENT LIABILITIES (68,183 ) (125,843 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

363,021

309,761

CREDITORS
Amounts falling due after more than one
year

7

-

9,274
NET ASSETS 363,021 300,487

CAPITAL AND RESERVES
Called up share capital 8 12,004 12,004
Capital redemption reserve 9 800 800
Retained earnings 9 350,217 287,683
SHAREHOLDERS' FUNDS 363,021 300,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

IIZUKA HOLDINGS LIMITED (REGISTERED NUMBER: 11429128)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2024 and were signed on its behalf by:





G H Hayes - Director


IIZUKA HOLDINGS LIMITED (REGISTERED NUMBER: 11429128)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 1% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

IIZUKA HOLDINGS LIMITED (REGISTERED NUMBER: 11429128)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 August 2022
and 31 July 2023 440,000
DEPRECIATION
At 1 August 2022 17,200
Charge for year 4,400
At 31 July 2023 21,600
NET BOOK VALUE
At 31 July 2023 418,400
At 31 July 2022 422,800

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 August 2022
and 31 July 2023 12,804
NET BOOK VALUE
At 31 July 2023 12,804
At 31 July 2022 12,804

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 30,145
Trade creditors - 1
Tax 7,042 6,608
VAT 1,876 1,875
Amounts owed to subsidiary 77,554 92,554
Accrued expenses 600 600
87,072 131,783

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years - 9,274

IIZUKA HOLDINGS LIMITED (REGISTERED NUMBER: 11429128)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
3,802 A ordinary 1 3,002 3,002
9,002 B Ordinary 1 9,002 9,002
12,004 12,004

The A shares and B shares rank pari passu save that the holders of the B shares are not entitled to vote at any annual general meeting of the company.

During the year 800 A Ordinary shares were bought back by the company for a consideration of £149,672

9. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 August 2022 287,683 800 288,483
Profit for the year 702,587 702,587
Dividends (640,053 ) (640,053 )
At 31 July 2023 350,217 800 351,017

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as no shareholder holds more than 51% of the shares in the company.