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Company Registration No. 11482399 (England and Wales)
IRAYA UK LTD Unaudited accounts for the year ended 31 July 2025
IRAYA UK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
IRAYA UK LTD Company Information for the year ended 31 July 2025
Director
VLADIMIR SERAFIMOV
Company Number
11482399 (England and Wales)
Registered Office
ALOE HOUSE 1 FREESIA ROAD BARNET EN5 2GD ENGLAND
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IRAYA UK LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,860 
5,928 
Current assets
Cash at bank and in hand
11,724 
14,498 
Creditors: amounts falling due within one year
5
(2,367)
(2,367)
Net current assets
9,357 
12,131 
Total assets less current liabilities
14,217 
18,059 
Creditors: amounts falling due after more than one year
6
(6,163)
(7,391)
Net assets
8,054 
10,668 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
8,053 
10,667 
Shareholders' funds
8,054 
10,668 
For the year ending 31 July 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 her 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 24 April 2026 and were signed on its behalf by
VLADIMIR SERAFIMOV Director Company Registration No. 11482399
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IRAYA UK LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
IRAYA UK LTD is a private company, limited by shares, registered in England and Wales, registration number 11482399. The registered office is ALOE HOUSE, 1 FREESIA ROAD, BARNET, EN5 2GD, 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.
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:
Plant & machinery
18%
Motor vehicles
6%-18%
Fixtures & fittings
18%
Computer equipment
18%
Other tangible fixed assets
18%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
10,000 
2,500 
12,500 
At 31 July 2025
10,000 
2,500 
12,500 
Depreciation
At 1 August 2024
5,313 
1,259 
6,572 
Charge for the year
844 
224 
1,068 
At 31 July 2025
6,157 
1,483 
7,640 
Net book value
At 31 July 2025
3,843 
1,017 
4,860 
At 31 July 2024
4,687 
1,241 
5,928 
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IRAYA UK LTD Notes to the Accounts for the year ended 31 July 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
2,366 
2,366 
Loans from directors
1 
1 
2,367 
2,367 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
6,163 
7,391 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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