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Company Registration No. 13459494 (England and Wales)
IRFA Digital Limited Unaudited accounts for the year ended 30 June 2025
IRFA Digital Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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IRFA Digital Limited Company Information for the year ended 30 June 2025
Director
Mr I Hassan
Company Number
13459494 (England and Wales)
Registered Office
Preston House Preston Street Bradford West Yorkshire BD7 1JE England
Accountants
Greenfield Accountants Limited Preston House Preston Street Bradford West Yorkshire BD7 1JE
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IRFA Digital Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,311
66
Current assets
Debtors
5
-
53
Cash at bank and in hand
132,145
73,436
132,145
73,489
Creditors: amounts falling due within one year
6
(18,863)
(2,106)
Net current assets
113,282
71,383
Net assets
117,593
71,449
Capital and reserves
Called up share capital
2
2
Profit and loss account
117,591
71,447
Shareholders' funds
117,593
71,449
For the year ending 30 June 2025 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 his 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 23 July 2025 and were signed on its behalf by
Mr I Hassan Director Company Registration No. 13459494
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IRFA Digital Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
IRFA Digital Limited is a private company, limited by shares, registered in England and Wales, registration number 13459494. The registered office is Preston House, Preston Street, Bradford, West Yorkshire, BD7 1JE, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% Reducing balance method
Computer equipment
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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IRFA Digital Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
165
1,085
1,250
Additions
5,323
-
5,323
At 30 June 2025
5,488
1,085
6,573
Depreciation
At 1 July 2024
99
1,085
1,184
Charge for the year
1,078
-
1,078
At 30 June 2025
1,177
1,085
2,262
Net book value
At 30 June 2025
4,311
-
4,311
At 30 June 2024
66
-
66
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
-
53
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
5,425
-
Taxes and social security
9,312
-
Other creditors
900
-
Loans from directors
3,226
2,106
18,863
2,106
7
Average number of employees
During the year the average number of employees was 1 (2024: 0).
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