Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-30Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.2024-06-30false0trueManagement consultancy2023-07-010truefalse 03732230 2023-07-01 2024-06-30 03732230 2022-04-01 2023-06-30 03732230 2024-06-30 03732230 2023-06-30 03732230 c:Director1 2023-07-01 2024-06-30 03732230 c:RegisteredOffice 2023-07-01 2024-06-30 03732230 d:CurrentFinancialInstruments 2024-06-30 03732230 d:CurrentFinancialInstruments 2023-06-30 03732230 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 03732230 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 03732230 d:ShareCapital 2024-06-30 03732230 d:ShareCapital 2023-06-30 03732230 d:RetainedEarningsAccumulatedLosses 2024-06-30 03732230 d:RetainedEarningsAccumulatedLosses 2023-06-30 03732230 c:EntityHasNeverTraded 2023-07-01 2024-06-30 03732230 c:FRS102 2023-07-01 2024-06-30 03732230 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 03732230 c:FullAccounts 2023-07-01 2024-06-30 03732230 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03732230 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 03732230










IIH FB LIMITED








UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
IIH FB LIMITED
 
 
COMPANY INFORMATION


Director
Sher Khan 




Registered number
03732230



Registered office
10 Queen Steet Place

London

EC4R 1AG




Accountants
HaysMac LLP

10 Queen Street Place

London

EC4R 1AG





 
IIH FB LIMITED
 

CONTENTS



Page
Director's Report
 
 
1
Accountants' Report
 
 
2
Income Statement
 
 
3
Statement of Financial Position
 
 
4
Notes to the Financial Statements
 
 
5 - 6


 
IIH FB LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 JUNE 2024

The director presents his report and the financial statements for the year ended 30 June 2024.

Director's responsibilities statement

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director

The director who served during the year was:

Sher Khan 

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.


This report was approved by the board on 27 March 2025 and signed on its behalf.
 





Director

Page 1

 
IIH FB LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF IIH FB LIMITED
FOR THE YEAR ENDED 30 JUNE 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of IIH FB Limited for the year ended 30 June 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of IIH FB Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of IIH FB Limited and state those matters that we have agreed to state to the director of IIH FB Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than IIH FB Limited and its director for our work or for this report. 

It is your duty to ensure that IIH FB Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of IIH FB Limited. You consider that IIH FB Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of IIH FB Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



HaysMac LLP
 
10 Queen Street Place
London
EC4R 1AG
27 March 2025
Page 2

 
IIH FB LIMITED
 
 
INCOME STATEMENT
FOR THE YEAR ENDED 30 JUNE 2024

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 3

 
IIH FB LIMITED
REGISTERED NUMBER: 03732230

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

  

Creditors: amounts falling due within one year
  
(6,072)
(6,072)

Net current liabilities
  
 
 
(6,072)
 
 
(6,072)

Total assets less current liabilities
  
(6,072)
(6,072)

  

Net liabilities
  
(6,072)
(6,072)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(6,172)
(6,172)

  
(6,072)
(6,072)


For the year ended 30 June 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 March 2025.




Sher Khan
Director

The notes on pages 5 to 6 form part of these financial statements.

Page 4

 
IIH FB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

IIH FB Limited is a private company, limited by shares, registered in England and Wales, registration number 03732230. The registered office is 10 Queen Street Place, London, EC4R 1AG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is
Page 5

 
IIH FB LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.3
Financial instruments (continued)

due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
6,072
6,072

6,072
6,072


Page 6