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Registered Number: 13029490
England and Wales

 

 

 

IOANNA CONSULTANCY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Mrs Joanna Ioannou
Registered Number 13029490
Registered Office Flat 3 Blydon Court
33 Chaseville Park Road
London
N21 1PQ
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 627    784 
627    784 
Current assets      
Cash at bank and in hand 41,017    48,650 
Creditors: amount falling due within one year 4 (29,588)   (34,696)
Net current assets 11,429    13,954 
 
Total assets less current liabilities 12,056    14,738 
Net assets 12,056    14,738 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 11,956    14,638 
Shareholders' funds 12,056    14,738 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 19 August 2024 and were signed by:


-------------------------------
Mrs Joanna Ioannou
Director
2
General Information
Ioanna Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 13029490, registration address Flat 3 Blydon Court, 33 Chaseville Park Road, London, N21 1PQ .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 December 2022 1,225    1,225 
Additions  
Disposals  
At 30 November 2023 1,225    1,225 
Depreciation
At 01 December 2022 441    441 
Charge for year 157    157 
On disposals  
At 30 November 2023 598    598 
Net book values
Closing balance as at 30 November 2023 627    627 
Opening balance as at 01 December 2022 784    784 


4.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax   3,030 
Directors' Current Accounts 29,588    31,666 
29,588    34,696 

3