Registration number: 10398909
Registration number: 10398909 Iguana Americas Limited UnauditedAnnual Report and Financial Statements Information For Filing With The RegistrarFor The Year Ended 30 November 2025Ballards LLP Chartered Accountants Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH | ||||||||||||||||||||||||||||||||||||||||||||
Iguana Americas Limited
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Iguana Americas Limited Registered number: 10398909 Balance sheet as at 30 November 2025
For the year ending 30 November 2025, the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormont 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 Companies Act 2006 with respect to accounting records and the preparation of financial statementsfinancial statements The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statementsfinancial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2026. R Mason Director The notes on pages 3 to 5 form part of these financial statements. | ||||||||||||||||||||||||||||||||||||||||||||
Iguana Americas Limited 1. General information Iguana Americas Limited is a private company limited by share capital, incorporated in England & Wales. The address of its registered office is WR9 0DF 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Statement of Compliance The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. b. 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. These accounts are prepared on a going concern basis which is dependent upon the continuing support of the shareholders and the directors. c. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'. 3 | ||||||||||||||||||||||||||||||||||||||||||||
Iguana Americas Limited 2. Accounting policies continued d. 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. e. 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. 3. Employees The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3). 4. Debtors
5. Creditors
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Iguana Americas Limited 5. Creditors continued
6. Ultimate controlling party The ultimate controlling party is C Murphy. 5 |