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Registered number: 11359874 IVERNA TRADING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2026
IVERNA TRADING LIMITED REGISTERED NUMBER: 11359874 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 465 |  | 772 |
|  | 465 |  | 772 |
Creditors: amounts falling due within one year | 5 | (6,058) |  | (5,912) |
Net current liabilities |  |  | (5,593) |  | (5,140)
Total assets less current liabilities |  |  | (5,593) |  | (5,140)
Net liabilities |  |  | (5,593) |  | (5,140)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (5,693) |  | (5,240)
|  |  | (5,593) |  | (5,140)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 July 2026.
M M Smith
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
IVERNA TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
1. | General information
Iverna Trading Limited is a private company limited by shares. Its' registered office is Crown Chambers, Bridge Street,Salisbury, SP1 2LZ 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The company currently has net liabilities but the director is supprting the company and anticipates an improved financial performance in future financial periods when economic conditions improve.
| 2.3 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
The company has no employees other than the director, who did not receive any remuneration. The average monthly number of directors during the year was 1 (2023: 1).
4. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 465 | 772
|  | 465 | 772
Page 2
IVERNA TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 5,708 | 5,578
| Accruals and deferred income | 350 | 334
|  | 6,058 | 5,912
Page 3