IRIS Accounts Production v25.1.3.33 11923784 Board of Directors 1.5.24 30.4.25 30.4.25 0 0 false true false false true false Ordinary Shares 1.00000 Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11923784 2024-04-30 11923784 2025-04-30 11923784 2024-05-01 2025-04-30 11923784 2023-04-30 11923784 2023-05-01 2024-04-30 11923784 2024-04-30 11923784 ns15:EnglandWales 2024-05-01 2025-04-30 11923784 ns14:PoundSterling 2024-05-01 2025-04-30 11923784 ns10:Director1 2024-05-01 2025-04-30 11923784 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11923784 ns10:SmallEntities 2024-05-01 2025-04-30 11923784 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11923784 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 11923784 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11923784 ns10:FullAccounts 2024-05-01 2025-04-30 11923784 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 11923784 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 11923784 ns10:OrdinaryShareClass3 2024-05-01 2025-04-30 11923784 ns10:Director2 2024-05-01 2025-04-30 11923784 ns10:RegisteredOffice 2024-05-01 2025-04-30 11923784 ns5:CurrentFinancialInstruments 2025-04-30 11923784 ns5:CurrentFinancialInstruments 2024-04-30 11923784 ns5:Non-currentFinancialInstruments 2025-04-30 11923784 ns5:Non-currentFinancialInstruments 2024-04-30 11923784 ns5:ShareCapital 2025-04-30 11923784 ns5:ShareCapital 2024-04-30 11923784 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 11923784 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 11923784 ns5:CostValuation 2024-04-30 11923784 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 11923784 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 11923784 ns5:Secured 2025-04-30 11923784 ns5:Secured 2024-04-30 11923784 ns10:OrdinaryShareClass1 2025-04-30 11923784 ns10:OrdinaryShareClass2 2025-04-30 11923784 ns10:OrdinaryShareClass3 2025-04-30

REGISTERED NUMBER: 11923784 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| IVER LEAF LIMITED |

| IVER LEAF LIMITED (REGISTERED NUMBER: 11923784) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| IVER LEAF LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | Mr R S Kataria

| Mr L S Banwait

| REGISTERED OFFICE: | 7 Cowley Mill Trading Estate Longbridge

| Cowley

| Uxbridge

| UB8 2YG

| REGISTERED NUMBER: | 11923784 (England and Wales)

| ACCOUNTANTS: | Sullivans Chartered Accountants

| 13-14 Gelliwastad Road

| Pontypridd

| Rhondda Cynon Taf

| CF37 2BW

| IVER LEAF LIMITED (REGISTERED NUMBER: 11923784) |

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 30/4/25 | 30/4/24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 25 |  | 25 |  |

CURRENT ASSETS

Inventories | 19,897 |  | 22,578 |  |

Debtors | 5 | 167,224 |  | 198,789 |  |

Cash at bank and in hand | 1,187 |  | 6,582 |  |

188,308 |  | 227,949 |  |

CREDITORS

Amounts falling due within one year | 6 | 13,809 |  | 14,807 |  |

NET CURRENT ASSETS | 174,499 |  | 213,142 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 174,524 |  | 213,167 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 3,766 |  | 17,477 |  |

NET ASSETS | 170,758 |  | 195,690 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 4 |  | 4 |  |

Retained earnings | 170,754 |  | 195,686 |  |

SHAREHOLDERS' FUNDS | 170,758 |  | 195,690 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| IVER LEAF LIMITED (REGISTERED NUMBER: 11923784) |

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mr L S Banwait - Director

| IVER LEAF LIMITED (REGISTERED NUMBER: 11923784) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Iver Leaf 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 Company 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.

| Going Concern

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| IVER LEAF LIMITED (REGISTERED NUMBER: 11923784) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 25 |  |

| NET BOOK VALUE

| At 30 April 2025 | 25 |  |

| At 30 April 2024 | 25 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Trade debtors | 646 |  | 5,598 |  |

| Amounts owed by group undertakings | 131,338 |  | 140,875 |  |

| Amounts owed by associates | 32,316 |  | 52,316 |  |

| Other debtors | 2,924 |  | - |  |

167,224 |  | 198,789 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans and overdrafts | 10,404 |  | 10,149 |  |

| Trade creditors | - |  | 979 |  |

| Taxation and social security | 1,654 |  | 1,480 |  |

| Other creditors | 1,751 |  | 2,199 |  |

13,809 |  | 14,807 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans | 3,766 |  | 17,477 |  |

| IVER LEAF LIMITED (REGISTERED NUMBER: 11923784) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30/4/25 |  | 30/4/24

£ | £ |

| Bank loans | 14,170 |  | 27,626 |  |

| The Bounce Back loan is substantially secured by the government.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/4/25 |  | 30/4/24

| value: | £ | £ |

| 2 | Ordinary Shares | £1 | 2 |  | 2 |  |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

4 |  | 4 |  |