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Company Registration No. 08930318 (England and Wales)
Iris Blue Gifts Ltd Unaudited accounts for the year ended 31 August 2024
Iris Blue Gifts Ltd Unaudited accounts Contents
Page
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Iris Blue Gifts Ltd Company Information for the year ended 31 August 2024
Director
I Shouler
Company Number
08930318 (England and Wales)
Registered Office
4-6 Eaton Place Bingham Nottingham NG13 8BD England
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Iris Blue Gifts Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,989 
7,799 
Current assets
Inventories
57,237 
70,628 
Debtors
8,932 
9,074 
Cash at bank and in hand
10,045 
14,086 
76,214 
93,788 
Creditors: amounts falling due within one year
(47,764)
(58,754)
Net current assets
28,450 
35,034 
Total assets less current liabilities
35,439 
42,833 
Creditors: amounts falling due after more than one year
(33,265)
(40,781)
Provisions for liabilities
Deferred tax
(1,327)
(1,481)
Net assets
847 
571 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
845 
569 
Shareholders' funds
847 
571 
For the year ending 31 August 2024 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 her 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 30 May 2025 and were signed on its behalf by
I Shouler Director Company Registration No. 08930318
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Iris Blue Gifts Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Iris Blue Gifts Ltd is a private company, limited by shares, registered in England and Wales, registration number 08930318. The registered office is 4-6 Eaton Place, Bingham, Nottingham, NG13 8BD, England.
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 year, 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:
Fixtures & fittings
25% reducing balance
Computer equipment
33% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
38,326 
At 31 August 2024
38,326 
Amortisation
At 1 September 2023
38,326 
At 31 August 2024
38,326 
Net book value
At 31 August 2024
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Iris Blue Gifts Ltd Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
40,549 
723 
41,272 
Additions
456 
650 
1,106 
At 31 August 2024
41,005 
1,373 
42,378 
Depreciation
At 1 September 2023
33,139 
334 
33,473 
Charge for the year
1,573 
343 
1,916 
At 31 August 2024
34,712 
677 
35,389 
Net book value
At 31 August 2024
6,293 
696 
6,989 
At 31 August 2023
7,410 
389 
7,799 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,445 
2,680 
Accrued income and prepayments
3,556 
3,463 
Other debtors
2,931 
2,931 
8,932 
9,074 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
8,556 
8,556 
VAT
11,499 
8,364 
Trade creditors
15,038 
19,237 
Taxes and social security
9,979 
12,709 
Other creditors
1,449 
12,119 
Loans from directors
(6,053)
(8,686)
Accruals
7,296 
6,455 
47,764 
58,754 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
33,265 
40,781 
9
Average number of employees
During the year the average number of employees was 12 (2023: 13).
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