Company registration number: 02792962
CONTENTS
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 2 to 5 form part of these financial statements.
Page 1
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Iiyama (UK) Limited is a private company, limited by shares incorporated in the United Kingdom and, registered in England and Wales. The company's registered number and registered office address can be found on the Company information page. The company's trading address is Connection, 31 Great Sutton Street, London, EC1V ONA.
The presentation currency of the financial statements is the Pound Sterling (£).
The presentation currency of the financial statements is the Pound Sterling (£).
2.Accounting policies
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.
The following principal accounting policies have been applied:
The director has undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.
Page 2
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate
of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the
operating result.
statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate
of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the
operating result.
The Company recognises financial instruments when it becomes a party to the contractual arrangements of the instrument. Financial instruments are de-recognised when they are discharged or when the contractual terms expire. The Company's accounting policies in respect of financial instruments transactions are explained below:
Financial assets and financial liabilities are initially measured at fair value.
Financial assets and financial liabilities are initially measured at fair value.
Page 3
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Page 4
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
The parent undertaking is Iiyama Benelux B.V., a company registered in the Netherlands. The registered office of the parent undertaking is 8 Wijkermeerstraat, Hoofddorp, 2131HA, The Netherlands and the smallest group financial statements in which the company's results are included within are available from this address.
The ultimate holding company is MCJ Co., Ltd, a company registered in Japan. The registered office of the
ultimate holding company is Otemachi PLACE East Tower 6F, 2-3-2, Otemachi, Chiyoda-ku, Tokyo, Japan and
the largest group financial statements in which the company's results are included within are available from
this address.
The ultimate holding company is MCJ Co., Ltd, a company registered in Japan. The registered office of the
ultimate holding company is Otemachi PLACE East Tower 6F, 2-3-2, Otemachi, Chiyoda-ku, Tokyo, Japan and
the largest group financial statements in which the company's results are included within are available from
this address.
The audit report was signed on 30 September 2025 by James Fox ACA FCCA (Senior Statutory Auditor) on behalf of Menzies LLP .
Page 5