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REGISTERED NUMBER: 13834309 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

IANNA GROUP LTD

IANNA GROUP LTD (REGISTERED NUMBER: 13834309)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IANNA GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mrs A D Willmott
N J Rowland





REGISTERED OFFICE: Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH





REGISTERED NUMBER: 13834309 (England and Wales)





ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH

IANNA GROUP LTD (REGISTERED NUMBER: 13834309)

BALANCE SHEET
31 JANUARY 2024

31/1/24 31/1/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 956,372 -

CURRENT ASSETS
Debtors 5 3,052 2
Cash at bank 16,136 165,000
19,188 165,002
CREDITORS
Amounts falling due within one year 6 611,538 235,600
NET CURRENT LIABILITIES (592,350 ) (70,598 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

364,022

(70,598

)

CREDITORS
Amounts falling due after more than one
year

7

416,949

-
NET LIABILITIES (52,927 ) (70,598 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (52,929 ) (70,600 )
SHAREHOLDERS' FUNDS (52,927 ) (70,598 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

IANNA GROUP LTD (REGISTERED NUMBER: 13834309)

BALANCE SHEET - continued
31 JANUARY 2024


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 11 October 2024 and were signed on its behalf by:




Mrs A D Willmott - Director



N J Rowland - Director


IANNA GROUP LTD (REGISTERED NUMBER: 13834309)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Ianna Group Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% 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 (2023 - NIL).

IANNA GROUP LTD (REGISTERED NUMBER: 13834309)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 949,426 8,683 958,109
At 31 January 2024 949,426 8,683 958,109
DEPRECIATION
Charge for year - 1,737 1,737
At 31 January 2024 - 1,737 1,737
NET BOOK VALUE
At 31 January 2024 949,426 6,946 956,372

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Trade debtors 3,050 -
Other debtors 2 2
3,052 2

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/1/23
£    £   
Bank loans and overdrafts 30,508 -
Taxation and social security 6,634 -
Other creditors 574,396 235,600
611,538 235,600

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/1/24 31/1/23
£    £   
Bank loans 416,949 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 293,999 -

8. RELATED PARTY DISCLOSURES

Topfit Health Products Ltd and Health 4 All Ltd are companies in which the directors are also directors and shareholders.

Included in Other Creditors are the following amounts,
Topfit Health Products £120,231 (2023: £50,000)
Health 4 All Ltd £453,564 (2023: £100,000)