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Company Registration No. 11444756 (England and Wales)
Istoo Limited Unaudited accounts for the year ended 31 October 2025
Istoo Limited Unaudited accounts Contents
Page
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Istoo Limited Company Information for the year ended 31 October 2025
Directors
Matthew Radley Oliver Radley
Company Number
11444756 (England and Wales)
Registered Office
45 Chase Court Gardens Enfield Middlesex EN2 8DJ England
Accountants
MiAccountant 45 Chase Court Gardens Enfield EN2 8DJ
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Istoo Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
1,159,628 
935,391 
Debtors
188,857 
62,115 
Cash at bank and in hand
11 
10,491 
1,348,496 
1,007,997 
Creditors: amounts falling due within one year
(1,380,685)
(1,015,867)
Net current liabilities
(32,189)
(7,870)
Total assets less current liabilities
(32,189)
(7,870)
Creditors: amounts falling due after more than one year
- 
(3,859)
Net liabilities
(32,189)
(11,729)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(32,191)
(11,731)
Shareholders' funds
(32,189)
(11,729)
For the year ending 31 October 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 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 of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by
Matthew Radley Director Company Registration No. 11444756
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Istoo Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Istoo Limited is a private company, limited by shares, registered in England and Wales, registration number 11444756. The registered office is 45 Chase Court Gardens, Enfield, Middlesex, EN2 8DJ, 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
A t the time of approving the financial statements , the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
17,404 
3,951 
Other debtors
171,453 
58,164 
188,857 
62,115 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,573 
8,000 
Trade creditors
138,177 
9,826 
Taxes and social security
- 
1,155 
Other creditors
1,238,735 
995,886 
Accruals
1,200 
1,000 
1,380,685 
1,015,867 
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Istoo Limited Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
3,859 
7
Loans to directors
Included in debtors is an amount of £171,453 (2024: £58,421) due from the Director of the company. There were advances made in the year of £188,185 (2024: £137,816) and repayments of £75,153 (2024: £105,400). Interest is chargeable on this overdrawn loan amount at a rate of 2% per annum. The total interest charged for the year is £6,021 (2024:£524). Subsequent to the year end date this balance was fully repaid.
8
Transactions with related parties
At the balance sheet date, The company owed £1,230,959 (2024: 957,559.21) to other companies under common control. The amount is unsecured, interest-free, and repayable on demand.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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