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REGISTERED NUMBER: 08463849 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 DECEMBER 2022 TO 29 DECEMBER 2023

FOR

IRON BLUE LTD

PREVIOUSLY KNOWN AS
KIWI FIVE LTD

IRON BLUE LTD (REGISTERED NUMBER: 08463849)
PREVIOUSLY KNOWN AS KIWI FIVE LTD

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 DECEMBER 2022 TO 29 DECEMBER 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


IRON BLUE LTD
PREVIOUSLY KNOWN AS KIWI FIVE LTD

COMPANY INFORMATION
FOR THE PERIOD 31 DECEMBER 2022 TO 29 DECEMBER 2023







DIRECTOR: Mr Kevin Alexander Valdez





REGISTERED OFFICE: c/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 08463849 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

IRON BLUE LTD (REGISTERED NUMBER: 08463849)
PREVIOUSLY KNOWN AS KIWI FIVE LTD

ABRIDGED BALANCE SHEET
29 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 123,580 113,158
Tangible assets 6 339 339
Investments 7 1,895 1,895
125,814 115,392

CREDITORS
Amounts falling due within one year 369,199 358,777
NET CURRENT LIABILITIES (369,199 ) (358,777 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(243,385

)

(243,385

)

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 9 (244,385 ) (244,385 )
SHAREHOLDERS' FUNDS (243,385 ) (243,385 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

IRON BLUE LTD (REGISTERED NUMBER: 08463849)
PREVIOUSLY KNOWN AS KIWI FIVE LTD

ABRIDGED BALANCE SHEET - continued
29 DECEMBER 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 29 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 20 January 2025 and were signed by:





Mr Andrea Cesarini - Director


IRON BLUE LTD (REGISTERED NUMBER: 08463849)
PREVIOUSLY KNOWN AS KIWI FIVE LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 DECEMBER 2022 TO 29 DECEMBER 2023


1. STATUTORY INFORMATION

Kiwi Five Ltd, is private company, limited by shares, registered in England and Wales. The company's registered number is 08463849 and registered office address is C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire EN6 5AS.

The presentation currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Iron Blue Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions. Transactions which occured during the year with related parties were at an arm's length.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

IRON BLUE LTD (REGISTERED NUMBER: 08463849)
PREVIOUSLY KNOWN AS KIWI FIVE LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 DECEMBER 2022 TO 29 DECEMBER 2023


5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 31 December 2022 263,875
Additions 10,422
At 29 December 2023 274,297
AMORTISATION
At 31 December 2022
and 29 December 2023 150,717
NET BOOK VALUE

At 29 December 2023 123,580
At 30 December 2022 113,158

6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 31 December 2022
and 29 December 2023 3,383
DEPRECIATION
At 31 December 2022
and 29 December 2023 3,044
NET BOOK VALUE
At 29 December 2023 339
At 30 December 2022 339

IRON BLUE LTD (REGISTERED NUMBER: 08463849)
PREVIOUSLY KNOWN AS KIWI FIVE LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 DECEMBER 2022 TO 29 DECEMBER 2023


7. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 31 December 2022
and 29 December 2023 1,895
NET BOOK VALUE
At 29 December 2023 1,895
At 30 December 2022 1,895

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Kiwi Five Italy S.r.l
Registered office: Via Dei Cardi 1, Ariccia, Roma, 00072, Italy
Nature of business: Computer Consultancy
%
Class of shares: holding
Ordinary 85.00

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. RESERVES
Retained
earnings
£   

At 31 December 2022 (244,385 )
Profit for the period -
At 29 December 2023 (244,385 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Andrea Cesarini.

The director Mr Andrea Cesarini is considered to be the ultimate controlling party by virtue of the fact he owns 100% of the issued share capital.