Independent International Organisation For Assurance Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05547587

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		725		1,151

			725		1,151
CURRENT ASSETS
Debtors	5	261,600		270,479
Cash at bank and in hand		404,377		377,119

		665,977		647,598
Creditors: Amounts Falling Due Within One Year	6	(265,578 )		(264,914 )

NET CURRENT ASSETS (LIABILITIES)			400,399		382,684

TOTAL ASSETS LESS CURRENT LIABILITIES			401,124		383,835

NET ASSETS			401,124		383,835

Income and Expenditure Account			401,124		383,835

MEMBERS' FUNDS			401,124		383,835

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Independent International Organisation For Assurance Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

R J Zadrozny

Director

30 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Independent International Organisation For Assurance Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05547587 . The registered office is Empress House, 43a Binley Road, Coventry, West Midlands, CV3 1HU.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents subscriptions receivable from the company's members. 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 and it is probable that future economic benefits will flow to the entity.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on Cost

2.4. 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 at the transaction price, 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.

2.5. Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Independent International Organisation For Assurance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	3,377

As at 31 December 2025	3,377

Depreciation
As at 1 January 2025	2,226
Provided during the period	426

As at 31 December 2025	2,652

Net Book Value
As at 31 December 2025	725

As at 1 January 2025	1,151

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	261,083	261,167
Other debtors	517	9,312

	261,600	270,479

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	360	-
Other creditors	251,212	251,209
Taxation and social security	14,006	13,705

	265,578	264,914

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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