IEP for what reason?

[neon9]

Is anybody here who might explain what I can't get my head around e.g. Why?
Just had a review meeting with teacher who wants to pass IEP to junior school despite saying he's doing great. Apparently the "strategies" are nothing special, they are things the whole class do.
Teacher said she wants to pass on IEP to prevent potential issues, but was she discussed was not written down on it.
She said that she discusses every child with their new junior school teacher anyway.
So what's the purpose of even doing this paperwork?

Without the paperwork whatever is said now will get overlooked by next term . We had several years of ds' issues not being explained to next teacher, even with same SENCO involved.

Personally I don't think anything covered in ordinary planning should ever go in an IEP.