Company Registration No. 11482399 (England and Wales)
IRAYA UK LTD
Unaudited accounts
for the year ended 31 July 2026
IRAYA UK LTD
Unaudited accounts
Contents
IRAYA UK LTD
Company Information
for the year ended 31 July 2026
Director
VLADIMIR SERAFIMOV
Company Number
11482399 (England and Wales)
Registered Office
ALOE HOUSE
1 FREESIA ROAD
BARNET
EN5 2GD
ENGLAND
IRAYA UK LTD
Statement of financial position
as at 31 July 2026
Tangible assets
4,051
4,860
Cash at bank and in hand
6,683
11,724
Creditors: amounts falling due within one year
(534)
(2,367)
Net current assets
6,149
9,357
Total assets less current liabilities
10,200
14,217
Creditors: amounts falling due after more than one year
(6,197)
(6,163)
Called up share capital
1
1
Profit and loss account
4,002
8,053
Shareholders' funds
4,003
8,054
For the year ending 31 July 2026 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 9 August 2026 and were signed on its behalf by
VLADIMIR SERAFIMOV
Director
Company Registration No. 11482399
IRAYA UK LTD
Notes to the Accounts
for the year ended 31 July 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Other tangible fixed assets
18%
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2025
10,000
2,500
12,500
At 31 July 2026
10,000
2,500
12,500
At 1 August 2025
6,157
1,483
7,640
Charge for the year
640
169
809
At 31 July 2026
6,797
1,652
8,449
At 31 July 2026
3,203
848
4,051
At 31 July 2025
3,843
1,017
4,860
IRAYA UK LTD
Notes to the Accounts
for the year ended 31 July 2026
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
-
2,366
Loans from directors
534
1
6
Creditors: amounts falling due after more than one year
2026
2025
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).