1 December 2023 false No description of principal activity Taxfiler 2024.6 13028703business:PrivateLimitedCompanyLtd2023-12-012024-11-30 130287032023-11-30 130287032023-12-012024-11-30 13028703business:AuditExemptWithAccountantsReport2023-12-012024-11-30 13028703business:AbridgedAccounts2023-12-012024-11-30 130287032024-11-30 13028703business:Director12023-12-012024-11-30 13028703business:Director22023-12-012024-11-30 13028703business:RegisteredOffice2023-12-012024-11-30 130287032023-11-30 13028703core:WithinOneYear2024-11-30 13028703core:WithinOneYear2023-11-30 13028703core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 13028703core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 13028703core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 13028703core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 13028703core:PreviouslyStatedAmount2024-11-30 13028703core:PreviouslyStatedAmount2023-11-30 13028703business:SmallEntities2023-12-012024-11-30 13028703countries:EnglandWales2023-12-012024-11-30 130287032022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 13028703 (England and Wales)
Iskra Two Ltd Unaudited accounts for the year ended 30 November 2024
Iskra Two Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Iskra Two Ltd Company Information for the year ended 30 November 2024
Directors
S J Leach T J McKenzie
Company Number
13028703 (England and Wales)
Registered Office
SPARK: YORK 17-21 Piccadilly YORK YO1 9PB
Accountants
DS Private Clients The Old Vicarage Beck Hill Barton-upon-Humber DN18 5EY
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Iskra Two Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
24,120 
24,120 
Current assets
Cash at bank and in hand
822 
166 
Creditors: amounts falling due within one year
(7,347)
(18,697)
Net current liabilities
(6,525)
(18,531)
Net assets
17,595 
5,589 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
17,495 
5,489 
Shareholders' funds
17,595 
5,589 
For the year ending 30 November 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by
S J Leach Director Company Registration No. 13028703
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Iskra Two Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Iskra Two Ltd is a private company, limited by shares, registered in England and Wales, registration number 13028703. The registered office is SPARK: YORK, 17-21 Piccadilly, YORK, YO1 9PB.
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 rendering of services is recognised by reference to the stage of completion of the contract.
Investments
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition. Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss. All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.
4
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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