IAPH TWO LTD

Company Registration Number: 13074824

Unaudited Micro-Entity Accounts

For the period 1 January 2025 to 31 December 2025

Balance Sheet as at 31 December 2025

Items	£	£
	31 December 2025	31 December 2024
Fixed Assets
Tangible assets	645000.00	645000.00
Total Fixed Assets	645000.00	645000.00

Current assets	2057.00	1873.00

Creditors: amounts falling due within one year	(167254.00)	(164017.00)
Net current assets (liabilities)	(165197.00)	(162144.00)
Total Assets Less Current Liabilities	479803.00	482856.00
Creditors: amounts falling due after more than one year	(475000.00)	(475000.00)
Net Assets	4803.00	7856.00

Capital and Reserves
Total Capital and Reserves	4803.00	7856.00

For the period ending 31 December 2025 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 period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have elected not to deliver a copy of the profit and loss account to the Registrar of Companies, as permitted by section 444 of the Companies Act 2006.

Approved by the board of directors and authorised for issue on 21 September 2026.

Raymond Joseph Boyle
Director

Notes to the Accounts

1. Basis of Preparation
These financial statements have been prepared in accordance with the provisions of FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006.

2. Statutory Information
IAPH TWO LTD is a private company, limited by shares, registered in England and Wales. The company's registered office is Apartment 6 Poplar Court, 156 Moss Lane East, Manchester, M16 7DH, United Kingdom.

3. Average Number of Employees
The average number of employees during the period was 1.