29 February 2024 false No description of principal activity Taxfiler 2024.6 6821592business:PrivateLimitedCompanyLtd2024-02-292025-02-28 68215922024-02-28 68215922024-02-292025-02-28 6821592business:AuditExemptWithAccountantsReport2024-02-292025-02-28 6821592business:FilletedAccounts2024-02-292025-02-28 68215922025-02-28 6821592business:Director12024-02-292025-02-28 6821592business:CompanySecretary12024-02-292025-02-28 6821592business:RegisteredOffice2024-02-292025-02-28 68215922024-02-28 6821592core:WithinOneYear2025-02-28 6821592core:WithinOneYear2024-02-28 6821592core:AfterOneYear2025-02-28 6821592core:AfterOneYear2024-02-28 6821592core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 6821592core:ShareCapitalcore:PreviouslyStatedAmount2024-02-28 6821592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 6821592core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-28 6821592core:PreviouslyStatedAmount2025-02-28 6821592core:PreviouslyStatedAmount2024-02-28 6821592business:SmallEntities2024-02-292025-02-28 6821592countries:EnglandWales2024-02-292025-02-28 6821592core:LandBuildings2024-02-292025-02-28 6821592core:PlantMachinery2024-02-292025-02-28 6821592core:MotorVehicles2024-02-292025-02-28 6821592core:FurnitureFittings2024-02-292025-02-28 6821592core:ComputerEquipment2024-02-292025-02-28 6821592core:IntangibleAssetsOtherThanGoodwill2024-02-28 6821592core:IntangibleAssetsOtherThanGoodwill2025-02-28 6821592core:IntangibleAssetsOtherThanGoodwill2024-02-292025-02-28 6821592core:LandBuildings2024-02-28 6821592core:PlantMachinery2024-02-28 6821592core:MotorVehicles2024-02-28 6821592core:FurnitureFittings2024-02-28 6821592core:LandBuildings2025-02-28 6821592core:PlantMachinery2025-02-28 6821592core:MotorVehicles2025-02-28 6821592core:FurnitureFittings2025-02-28 68215922023-03-012024-02-28 iso4217:GBP xbrli:pure
Company Registration No. 6821592 (England and Wales)
IR-ENTERTAINMENT LTD Unaudited accounts for the period from 29 February 2024 to 28 February 2025
IR-ENTERTAINMENT LTD Unaudited accounts Contents
Page
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IR-ENTERTAINMENT LTD Company Information for the period from 29 February 2024 to 28 February 2025
Director
Lee Perry-Smith
Secretary
Lee Perry-Smith
Company Number
6821592 (England and Wales)
Registered Office
THIRD FLOOR, KEMP HOUSE 160 CITY ROAD LONDON GREATER LONDON EC1V 2NX UNITED KINGDOM
Accountants
MBS Accountancy Services Ltd Garden House, 11 Judith Avenue Knodishall SAXMUNDHAM Suffolk IP17 1UY
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IR-ENTERTAINMENT LTD Accountants' report
Accountants' report to the director of IR-ENTERTAINMENT LTD (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period from 29 February 2024 to 28 February 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the period from 29 February 2024 to 28 February 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
MBS Accountancy Services Ltd Garden House, 11 Judith Avenue Knodishall SAXMUNDHAM Suffolk IP17 1UY 18 March 2025
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IR-ENTERTAINMENT LTD Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
11,532 
14,808 
Tangible assets
444,283 
492,402 
455,815 
507,210 
Current assets
Inventories
- 
15,000 
Debtors
22,689 
18,889 
Cash at bank and in hand
(25,111)
(25,737)
(2,422)
8,152 
Creditors: amounts falling due within one year
(605,187)
(282,927)
Net current liabilities
(607,609)
(274,775)
Total assets less current liabilities
(151,794)
232,435 
Creditors: amounts falling due after more than one year
(232,646)
(393,132)
Net liabilities
(384,440)
(160,697)
Capital and reserves
Called up share capital
112 
112 
Profit and loss account
(384,552)
(160,809)
Shareholders' funds
(384,440)
(160,697)
For the period ending 28 February 2025 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 18 March 2025 and were signed on its behalf by
Lee Perry-Smith Director Company Registration No. 6821592
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IR-ENTERTAINMENT LTD Notes to the Accounts for the period from 29 February 2024 to 28 February 2025
1
Statutory information
IR-ENTERTAINMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 6821592. The registered office is THIRD FLOOR, KEMP HOUSE, 160 CITY ROAD, LONDON, GREATER LONDON, EC1V 2NX, UNITED KINGDOM.
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 period, 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:
Land & buildings
10% straight line
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 29 February 2024
32,769 
At 28 February 2025
32,769 
Amortisation
At 29 February 2024
17,961 
Charge for the period
3,276 
At 28 February 2025
21,237 
Net book value
At 28 February 2025
11,532 
At 28 February 2024
14,808 
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IR-ENTERTAINMENT LTD Notes to the Accounts for the period from 29 February 2024 to 28 February 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 29 February 2024
33,975 
1,490,226 
14,645 
13,611 
1,552,457 
Additions
1,149 
94,397 
- 
604 
96,150 
At 28 February 2025
35,124 
1,584,623 
14,645 
14,215 
1,648,607 
Depreciation
At 29 February 2024
9,597 
1,026,806 
13,180 
10,472 
1,060,055 
Charge for the period
3,512 
139,454 
367 
936 
144,269 
At 28 February 2025
13,109 
1,166,260 
13,547 
11,408 
1,204,324 
Net book value
At 28 February 2025
22,015 
418,363 
1,098 
2,807 
444,283 
At 28 February 2024
24,378 
463,420 
1,465 
3,139 
492,402 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,000 
1,200 
Other debtors
7,689 
17,689 
22,689 
18,889 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
68,637 
60,888 
Trade creditors
28,898 
57,484 
Taxes and social security
(8,623)
(5,316)
Loans from directors
515,075 
168,671 
Accruals
1,200 
1,200 
605,187 
282,927 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
153,360 
212,716 
Other creditors
79,286 
180,416 
232,646 
393,132 
9
Average number of employees
During the period the average number of employees was 1 (2024: 1).
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