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frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass1 2020-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass2 2020-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass3 2020-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass4 2020-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-12-31 7935739 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 7935739 frs-bus:Original 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2021-01-01 2021-12-31 7935739 frs-bus:Original frs-bus:PreferenceShareClass5 2020-12-31 7935739 frs-bus:Original frs-bus:PreferenceShareClass5 2021-12-31 7935739 frs-bus:Original 1 2021-01-01 2021-12-31 7935739 frs-bus:Original 1 2021-12-31 7935739 frs-bus:Original 1 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:LeasedAssets 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:OwnedAssets 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrencyRisk 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:MarketRisk 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:InterestRateRisk 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:DeferredTaxation 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:DeferredTaxation 2020-12-31 7935739 frs-bus:Original frs-core:DeferredTaxation 2021-12-31 7935739 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2020-12-31 7935739 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:OtherDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 7935739 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:Provisions 2020-12-31 7935739 frs-bus:Original frs-core:Provisions 2021-12-31 7935739 frs-bus:Original frs-core:Provisions 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:Provisions 2020-12-31 7935739 frs-bus:Original frs-core:Provisions 2021-12-31 7935739 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:TaxCreditsDeferredTax 2021-12-31 7935739 frs-bus:Original frs-core:CostValuation 2020-12-31 7935739 frs-bus:Original frs-core:AdditionsToInvestments 2021-12-31 7935739 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2021-12-31 7935739 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 7935739 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 7935739 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 7935739 frs-bus:Original frs-core:CostValuation 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2020-12-31 7935739 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 7935739 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-12-31 7935739 frs-bus:Original frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ListedExchangeTraded 2020-12-31 7935739 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 7935739 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 7935739 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2020-12-31 7935739 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 7935739 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 7935739 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales 2021-01-01 2021-12-31 7935739 frs-bus:Original 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2021-12-31 7935739 frs-bus:Original 8 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2021-12-31 7935739 frs-bus:Original 9 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2021-12-31 7935739 frs-bus:Original 10 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2021-12-31 7935739 frs-bus:Original 11 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2021-12-31 7935739 frs-bus:Original 12 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2021-12-31 7935739 frs-bus:Original 13 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2021-12-31 7935739 frs-bus:Original 14 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2021-12-31 7935739 frs-bus:Original 15 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2021-12-31 7935739 frs-bus:Original 16 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2021-12-31 7935739 frs-bus:Original 17 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2021-12-31 7935739 frs-bus:Original 18 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2021-12-31 7935739 frs-bus:Original 19 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2021-12-31 7935739 frs-bus:Original 20 2021-01-01 2021-12-31 7935739 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2021-12-31 7935739 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2021-12-31 7935739 frs-bus:Original dpl-frs:Item1 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item1 2020-12-31 7935739 frs-bus:Original dpl-frs:Item1 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2020-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-12-31 7935739 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item2 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item2 2020-12-31 7935739 frs-bus:Original dpl-frs:Item2 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2020-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 7935739 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item3 2020-12-31 7935739 frs-bus:Original dpl-frs:Item3 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 7935739 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item4 2020-12-31 7935739 frs-bus:Original dpl-frs:Item4 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-12-31 7935739 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 7935739 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 7935739 frs-bus:Original dpl-frs:Item5 2021-01-01 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Registered number: 7935739
Fellows Road Property Investments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Boroumand & Associates LLP
Chartered Accountants
Suite 105, Viglen House
Alperton Lane
London
HA0 1HD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 7935739
2022 2021
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,389,633 1,389,633
1,389,633 1,389,633
CURRENT ASSETS
Debtors 5 141,441 142,112
Cash at bank and in hand 22,734 34,897
164,175 177,009
Creditors: Amounts Falling Due Within One Year 6 (1,072,576 ) (1,102,120 )
NET CURRENT ASSETS (LIABILITIES) (908,401 ) (925,111 )
TOTAL ASSETS LESS CURRENT LIABILITIES 481,232 464,522
NET ASSETS 481,232 464,522
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 481,231 464,521
SHAREHOLDERS' FUNDS 481,232 464,522
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For the year ending 31 December 2022 the company was entitled to exemption from audit 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.
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.
The financial statements were approved by the board of directors on 9 October 2023 and were signed on its behalf by:
Mr Keyvan Zolfaghari
Director
09/10/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fellows Road Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7935739 . The registered office is Suite 105, Viglen House, Alperton Lane, London, HA0 1HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland " ("FRS 102") and requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in £, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the histoeical cost convention with the exception of investment properties which are measured at fair value. .
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to release the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, other loans and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
TTax is recognised in profit and loss except that a charge attributable to an item of income and expense recognised as other compehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.8.
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as laibilities once they are no longer at the discretion of the company.
2.9.
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short tem liquid investments with original maturity of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 2)
2 2
4. Investment Property
2022
£
Fair Value
As at 1 January 2022 and 31 December 2022 1,389,633
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 141,441 142,112
141,441 142,112
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 4,953 5,943
Corporation tax 3,978 23,132
Accruals and deferred income 5,400 4,800
Directors' loan accounts 1,058,245 1,068,245
1,072,576 1,102,120
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Mr Keyvan ZolfaghariDirector and shareholder

Mr Keyvan Zolfaghari

Director and shareholder

At the balance sheet date, the company owed Mr Keyvan Zolfaghari sum of £1,058,245 (2021-£1,068,245).
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Keyvan Zolfaghari by virtue of his ownership of 100% of the issued share capital in the company.
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