IOTA LONDON LTD.

Company Registration Number:
09313862 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

IOTA LONDON LTD.

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

IOTA LONDON LTD.

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 1,490 1,863
Investments:   0 0
Total fixed assets: 1,490 1,863
Current assets
Stocks: 28,047 30,432
Debtors: 4 6,270 7,186
Cash at bank and in hand: 2,001 1,728
Investments:   0 0
Total current assets: 36,318 39,346
Creditors: amounts falling due within one year: 5 (25,878) (29,068)
Net current assets (liabilities): 10,440 10,278
Total assets less current liabilities: 11,930 12,141
Creditors: amounts falling due after more than one year: 6 (48,394) (48,394)
Provision for liabilities: 0 0
Total net assets (liabilities): (36,464) (36,253)
Capital and reserves
Called up share capital: 1,000 1,000
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: (37,464) (37,253)
Shareholders funds: (36,464) (36,253)

The notes form part of these financial statements

IOTA LONDON LTD.

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 September 2026
and signed on behalf of the board by:

Name: Edward Allen
Status: Director

The notes form part of these financial statements

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 1 0

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 5,045
Additions 0
Disposals 0
Revaluations 0
Transfers 0
At 31 December 2025 5,045
Depreciation
At 01 January 2025 3,182
Charge for year 373
On disposals 0
Other adjustments 0
At 31 December 2025 3,555
Net book value
At 31 December 2025 1,490
At 31 December 2024 1,863

Plant and machinery depreciated at 20% reducing balance.

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

£25,879

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due after more than one year note

£48394

IOTA LONDON LTD.

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Changes in presentation and prior period adjustments

During preparation of the financial statements for the year ended 31 December 2025, the directors identified that loans from directors at 31 December 2024 had been understated by 2006 in the previously filed accounts, presented as 39412 and correctly 41418. In accordance with FRS 102 Section 1A, the comparative figures have been restated as follows: Creditors loans from directors at 31 December 2024: previously stated 39412, adjustment increase 2006, restated 41418. Net liabilities at 31 December 2024: previously stated as a deficit of 34247, adjustment increase in deficit 2006, restated deficit 36253. Profit and loss reserves at 31 December 2024: previously stated as a deficit of 35247, adjustment increase in deficit 2006, restated deficit 37253. There is no effect on the reported profit or loss for the year ended 31 December 2024 other than through the opening reserves and statement of financial position correction. Cash and tangible assets are unaffected. For comparative presentation the 2006 uplift is included within creditors falling due within one year.