Iona Care Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC504964

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	14,963		27,293
Cash at bank and in hand		7		1,225

		14,970		28,518
NET CURRENT ASSETS (LIABILITIES)			14,970		28,518

TOTAL ASSETS LESS CURRENT LIABILITIES			14,970		28,518

Creditors: Amounts Falling Due After More Than One Year	5		-		(12,169 )

NET ASSETS			14,970		16,349

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			14,969		16,348

SHAREHOLDERS' FUNDS			14,970		16,349

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 Profit and Loss Account.

On behalf of the board

Ms Vimbayi Kabasa-Cattanach

Director

26/08/2026

The notes on page 2 form part of these financial statements.

1. General Information

Iona Care Limited is a private company, limited by shares, incorporated in Scotland, registered number SC504964 . The registered office is Flat 22, 600, Hillpark Drive, Glasgow, G43 2PX.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 1)

4. Debtors

	2026	2025
	£	£
Due within one year
Director's loan account	14,963	27,293

5. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	12,169

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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