Company Registration No. 12023831 (England and Wales)
IORYS LTD
Unaudited accounts
for the year ended 27 November 2025
IORYS LTD
Unaudited accounts
Contents
IORYS LTD
Company Information
for the year ended 27 November 2025
Directors
Sergejs Gurjevs
Nikolajs Viskers
Company Number
12023831 (England and Wales)
Registered Office
4 Whittle Court
Aleron House
Knowlhill
Milton Keynes
MK5 8FT
ENGLAND
Accountants
R & S Activity Limited
4 Whittle Court
Knowhill
Milton Keynes
MK5 8FT
IORYS LTD
Statement of financial position
as at 27 November 2025
Tangible assets
6,112
6,145
Cash at bank and in hand
755
88,041
Creditors: amounts falling due within one year
(187,575)
(244,408)
Net current liabilities
(117,731)
(121,509)
Total assets less current liabilities
79,697
(115,364)
Creditors: amounts falling due after more than one year
-
(135)
Net assets/(liabilities)
79,697
(115,499)
Called up share capital
150,000
150,000
Profit and loss account
(70,303)
(265,499)
Shareholders' funds
79,697
(115,499)
For the year ending 27 November 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 27 August 2026 and were signed on its behalf by
Sergejs Gurjevs
Director
Company Registration No. 12023831
IORYS LTD
Notes to the Accounts
for the year ended 27 November 2025
IORYS LTD is a private company, limited by shares, registered in England and Wales, registration number 12023831. The registered office is 4 Whittle Court, Aleron House, Knowlhill, Milton Keynes, MK5 8FT, 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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Cryptocurrency assets held by the company are classified as intangible assets and are initially recognised at cost. As cryptocurrency assets have an indefinite useful life, they are not amortised. Instead, they are reviewed for impairment at each reporting date, and any impairment loss is recognised in the profit and loss account where the carrying value exceeds the recoverable amount. Gains arising from an increase in value are not recognised until the asset is disposed of.
4
Intangible fixed assets
Other
IORYS LTD
Notes to the Accounts
for the year ended 27 November 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 28 November 2024
345,402
4,028
349,430
At 27 November 2025
345,402
8,653
354,055
At 28 November 2024
342,592
693
343,285
Charge for the year
2,810
1,848
4,658
At 27 November 2025
345,402
2,541
347,943
At 27 November 2025
-
6,112
6,112
At 27 November 2024
2,810
3,335
6,145
6
Investments
Other investments
Valuation at 28 November 2024
-
Valuation at 27 November 2025
191,141
Amounts falling due within one year
Trade debtors
61,795
34,858
Accrued income and prepayments
7,294
-
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,317
4,786
Taxes and social security
24,764
-
Other creditors
87,682
180,291
Loans from directors
135
135
9
Creditors: amounts falling due after more than one year
2025
2024
IORYS LTD
Notes to the Accounts
for the year ended 27 November 2025
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).