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Registration number: 11152906

Iverna South East Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Iverna South East Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Iverna South East Limited

Company Information

Director | Mr A R Ajram

Registered office | The Cottage Stoke Grange Fir Tree Avenue Slough Berkshire SL2 4NN

Accountants | Crossley & Davis Xeinadin Blackpool Limited Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Iverna South East Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Iverna South East Limited for the year ended 30 June 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a firm regulated by the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Iverna South East Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Iverna South East Limited and state those matters that we have agreed to state to the Board of Directors of Iverna South East Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Iverna South East Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Iverna South East Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Iverna South East Limited. You consider that Iverna South East Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Iverna South East Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Crossley & Davis
Xeinadin Blackpool Limited
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

9 March 2026

Iverna South East Limited

(Registration number: 11152906)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 47,687 | 44,207
Current assets |  |  |
Debtors | 5 | 145,554 | 111,544
Cash at bank and in hand |  | 23,175 | 55,185
|  | 168,729 | 166,729
Creditors: Amounts falling due within one year | 6 | (47,487) | (34,017)
Net current assets |  | 121,242 | 132,712
Net assets |  | 168,929 | 176,919
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 168,829 | 176,819
Shareholders' funds |  | 168,929 | 176,919

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 March 2026

......................................... Mr A R Ajram Director

Iverna South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Cottage
Stoke Grange
Fir Tree Avenue
Slough
Berkshire
SL2 4NN

These financial statements were authorised for issue by the director on 9 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Iverna South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Iverna South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 13 (2024 - 13).

4 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 63,078 | 63,078
Additions | 34,000 | 34,000
Disposals | (18,000) | (18,000)
At 30 June 2025 | 79,078 | 79,078
Depreciation
At 1 July 2024 | 18,871 | 18,871
Charge for the year | 17,020 | 17,020
Eliminated on disposal | (4,500) | (4,500)
At 30 June 2025 | 31,391 | 31,391
Carrying amount
At 30 June 2025 | 47,687 | 47,687
At 30 June 2024 | 44,207 | 44,207

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 72,849 | 42,867
Amounts owed by related parties | 8 | 55,451 | 52,168
Prepayments |  | 1,528 | 3,481
Other debtors |  | 15,726 | 13,028
|  | 145,554 | 111,544

Iverna South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 241 | 102
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8 | 15,536 | 1,994
Taxation and social security |  | 6,289 | 5,616
Accruals and deferred income |  | 24,195 | 25,323
Other creditors |  | 1,226 | 982
|  | 47,487 | 34,017

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Loans to related parties

2025 | Key management £ | Total £
At start of period | 1,069 | 1,069
At end of period | 1,069 | 1,069

2024 | Key management £ | Total £
At start of period | 1,069 | 1,069
At end of period | 1,069 | 1,069

Iverna South East Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9 | Parent and ultimate parent undertaking

The company's immediate parent is Iverna Care Limited, incorporated in England and Wales.
The ultimate parent is Esto Care Group Limited, incorporated in England and Wales.
The ultimate controlling party is Esto Care Group Limited.