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REGISTERED NUMBER: 04498601 (England and Wales)















IIZUKA SOFTWARE TECHNOLOGIES LIMITED

Unaudited Financial Statements for the Year Ended 31 July 2024






IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IIZUKA SOFTWARE TECHNOLOGIES LIMITED

Company Information
for the Year Ended 31 July 2024







DIRECTORS: G H Hayes
S M Randerson





REGISTERED OFFICE: 2 Church Court
Cox Street
St Paul's Square
Birmingham
West Midlands
B3 1RD





REGISTERED NUMBER: 04498601 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 72,276 99,510

CURRENT ASSETS
Stocks 13,681 18,888
Debtors 5 598,120 535,180
Cash at bank and in hand 950,612 1,062,022
1,562,413 1,616,090
CREDITORS
Amounts falling due within one year 6 809,687 790,389
NET CURRENT ASSETS 752,726 825,701
TOTAL ASSETS LESS CURRENT
LIABILITIES

825,002

925,211

CREDITORS
Amounts falling due after more than one year 7 (35,634 ) (39,620 )

PROVISIONS FOR LIABILITIES 9 (13,732 ) (21,530 )
NET ASSETS 775,636 864,061

CAPITAL AND RESERVES
Called up share capital 10 12,804 12,804
Capital redemption reserve 11 15,005 15,005
Retained earnings 11 747,827 836,252
SHAREHOLDERS' FUNDS 775,636 864,061

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

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

IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)

Balance Sheet - continued
31 July 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 1 April 2025 and were signed on its behalf by:





G H Hayes - Director


IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Iizuka Software Technologies Limited 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.

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


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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 50% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 22 ) .

IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 143,533 345,147 235,668 724,348
Additions 6,000 - 14,093 20,093
Disposals - (267 ) - (267 )
Reclassification/transfer (10,812 ) 7,429 3,389 6
At 31 July 2024 138,721 352,309 253,150 744,180
DEPRECIATION
At 1 August 2023 107,632 292,515 224,691 624,838
Charge for year 9,616 17,972 19,478 47,066
Reclassification/transfer (7,376 ) 5,441 1,935 -
At 31 July 2024 109,872 315,928 246,104 671,904
NET BOOK VALUE
At 31 July 2024 28,849 36,381 7,046 72,276
At 31 July 2023 35,901 52,632 10,977 99,510

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 422,363 437,793
Other debtors 126,167 1,673
Owed by Iizuka holdings 47,554 77,554
Prepayments 2,036 18,160
598,120 535,180

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 3,986 86,450
Trade creditors 119,599 45,045
Social security and other taxes 367,252 331,450
Other creditors 11,658 11,375
Deferred income 301,125 314,019
Accrued expenses 6,067 2,050
809,687 790,389

IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 35,634 39,620

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 39,620 126,070

Hire purchase contracts are secured against the assets in which they relate.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 13,732 21,530

Deferred
tax
£   
Balance at 1 August 2023 21,530
Provided during year (7,798 )
Balance at 31 July 2024 13,732

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
3,802 A ordinary £1 3,802 3,802
9,002 B ordinary £1 9,002 9,002
12,804 12,804

The A shares and B shares rank pari passu save that the holders of the B shares are not entitled to vote at any general meeting of the company.

IIZUKA SOFTWARE TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04498601)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

11. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 August 2023 836,252 15,005 851,257
Profit for the year 711,721 711,721
Dividends (800,146 ) (800,146 )
At 31 July 2024 747,827 15,005 762,832

12. ULTIMATE CONTROLLING PARTY

The controlling party is Iizuka Holdings Limited.

There is no ultimate controlling party as no shareholder holds more than 51% of the shares in the holding company.