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REGISTERED NUMBER: 10374457 (England and Wales)















Report of the Director and

Unaudited Consolidated Financial Statements

for the Year Ended 30 September 2024

for

ISSORIA LIMITED

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Contents of the Consolidated Financial Statements
FOR THE YEAR ENDED 30 September 2024










Page

Company Information 1

Report of the Director 2

Report of the Accountants 3

Consolidated Income Statement 4

Consolidated Balance Sheet 5

Company Balance Sheet 7

Notes to the Consolidated Financial Statements 9


ISSORIA LIMITED

Company Information
FOR THE YEAR ENDED 30 September 2024







DIRECTOR: Mr I Thomson





REGISTERED OFFICE: 4th Floor Radius House
51 Clarendon Road
Watford
WD17 1HP





REGISTERED NUMBER: 10374457 (England and Wales)





ACCOUNTANTS: Total Back Office Solutions Limited
4th Floor Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Report of the Director
FOR THE YEAR ENDED 30 September 2024


The director presents his report with the financial statements of the company and the group for the year ended 30 September 2024.

DIRECTOR
Mr I Thomson held office during the whole of the period from 1 October 2023 to the date of this report.

POLITICAL DONATIONS AND EXPENDITURE
No political donations and expenditure made during the year

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr I Thomson - Director


24 June 2025

ISSORIA LIMITED

Report of the Accountants to the Director of
Issoria Limited



As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2024 set out on pages four to twelve and you consider that the company and the group are exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Total Back Office Solutions Limited
4th Floor Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP


Date: .............................................

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Consolidated
Income Statement
FOR THE YEAR ENDED 30 September 2024

2024 2023
Notes £    £   

TURNOVER 8,325,490 9,960,561

Cost of sales (6,372,582 ) (7,803,205 )
GROSS PROFIT 1,952,908 2,157,356

Administrative expenses (1,307,427 ) (1,315,809 )
OPERATING PROFIT 4 645,481 841,547

Interest receivable and similar income 5,237 -
PROFIT BEFORE TAXATION 650,718 841,547

Tax on profit (185,766 ) (200,078 )
PROFIT FOR THE FINANCIAL YEAR 464,952 641,469

Profit attributable to:
Owners of the parent 464,952 641,469

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Consolidated Balance Sheet
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 6 5,493 4,248
Investments 7 200 200
5,693 4,448

CURRENT ASSETS
Debtors 8 2,161,420 2,505,750
Cash at bank and in hand 358,683 384,031
2,520,103 2,889,781
CREDITORS
Amounts falling due within one year 9 (1,121,786 ) (1,544,822 )
NET CURRENT ASSETS 1,398,317 1,344,959
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,404,010

1,349,407

PROVISIONS FOR LIABILITIES (1,373 ) (935 )
NET ASSETS 1,402,637 1,348,472

CAPITAL AND RESERVES
Called up share capital 1,283 1,287
Retained earnings 1,401,354 1,347,185
1,402,637 1,348,472

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a) ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Consolidated Balance Sheet - continued
30 September 2024


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

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





Mr I Thomson - Director


ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Company Balance Sheet
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 6 5,493 4,248
Investments 7 200 200
5,693 4,448

CURRENT ASSETS
Debtors 8 2,107,561 2,405,850
Cash at bank and in hand 220,202 178,506
2,327,763 2,584,356
CREDITORS
Amounts falling due within one year 9 (1,154,050 ) (1,571,380 )
NET CURRENT ASSETS 1,173,713 1,012,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,179,406

1,017,424

PROVISIONS FOR LIABILITIES (1,373 ) (935 )
NET ASSETS 1,178,033 1,016,489

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,177,033 1,015,489
1,178,033 1,016,489

Company's profit for the financial year 543,492 434,227

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Company Balance Sheet - continued
30 September 2024


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

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:





Mr I Thomson - Director


ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Notes to the Consolidated Financial Statements
FOR THE YEAR ENDED 30 September 2024


1. STATUTORY INFORMATION

Issoria 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 General 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.

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 with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

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.
Computer equipment - 33% on cost and 25% on reducing balance

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

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group'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 9 (2023 - 8 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 2,566 2,322

5. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Notes to the Consolidated Financial Statements - continued
FOR THE YEAR ENDED 30 September 2024


6. TANGIBLE FIXED ASSETS

Group
Computer
equipment
£   
COST
At 1 October 2023 17,509
Additions 3,811
At 30 September 2024 21,320
DEPRECIATION
At 1 October 2023 13,261
Charge for year 2,566
At 30 September 2024 15,827
NET BOOK VALUE
At 30 September 2024 5,493
At 30 September 2023 4,248

Company
Computer
equipment
£   
COST
At 1 October 2023 17,509
Additions 3,811
At 30 September 2024 21,320
DEPRECIATION
At 1 October 2023 13,261
Charge for year 2,566
At 30 September 2024 15,827
NET BOOK VALUE
At 30 September 2024 5,493
At 30 September 2023 4,248

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Notes to the Consolidated Financial Statements - continued
FOR THE YEAR ENDED 30 September 2024


7. FIXED ASSET INVESTMENTS

Group
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 200
NET BOOK VALUE
At 30 September 2024 200
At 30 September 2023 200
Company
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 200
NET BOOK VALUE
At 30 September 2024 200
At 30 September 2023 200


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2024 2023 2024 2023
£    £    £    £   
Trade debtors 1,619,901 2,269,947 1,400,784 1,829,347
Other debtors 96,081 193,622 261,339 534,322
Directors' current accounts 445,438 42,181 445,438 42,181
2,161,420 2,505,750 2,107,561 2,405,850

ISSORIA LIMITED (REGISTERED NUMBER: 10374457)

Notes to the Consolidated Financial Statements - continued
FOR THE YEAR ENDED 30 September 2024


9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
2024 2023 2024 2023
£    £    £    £   
Trade creditors 307,463 407,088 307,463 406,515
Corporation Tax 120,540 153,286 185,314 127,286
PAYE/NI 42,021 125,698 42,021 125,698
VAT 23,177 22,507 19,103 19,899
Other Creditors 628,585 836,243 600,149 891,982
1,121,786 1,544,822 1,154,050 1,571,380