IB BUSINESS LIMITED

IB BUSINESS LIMITED
Statement of Financial Position
As at 31 July 2026

	2026		2025
	£	£	£	£
Fixed assets		268		564
Current assets	56,759		25,115
Creditors: amount falling due within one year	(15,681)		(3,308)
Net current assets		41,078		21,807
Total assets less current liabilities		41,346		22,371
Net assets		41,346		22,371


Capital and reserves		41,346		22,371

NOTES TO THE ACCOUNTS

General Information

IB BUSINESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13505500, registration address 10 MULBERRY WALK, DROYLSDEN MANCHESTER, M43 6QH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Straight Line
Computer Equipment	50% Straight Line

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 August 2025	156	2,173	2,329
Additions	-	-	-
Disposals	-	-	-
At 31 July 2026	156	2,173	2,329
Depreciation
At 01 August 2025	117	1,398	1,515
Charge for year	39	507	546
On disposals	-	-	-
At 31 July 2026	156	1,905	2,061
Net book values
Closing balance as at 31 July 2026	-	268	268
Opening balance as at 01 August 2025	39	525	564

3.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

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

Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 14 September 2026 and were signed on its behalf by:

--------------------------------
Bedros Hacheryan
Director

Registered Number: 13505500
England and Wales
Unaudited Financial Statements

for the year ended 31 July 2026
for
IB BUSINESS LIMITED