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Registered number: 07731434
Iisaa Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2022
More Group (Accounting) Limited
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—12
Page 1
Company Information
Directors Mr Zaheer Akhtar
Mr. Nadeem Iqbal
Company Number 07731434
Registered Office 123 Bath Road
Slough
SL1 3UW
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 August 2022 .
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal Activity
The company's principal activity continues to be that of take-away food shops and mobile food stands.
Directors
The directors who held office during the year were as follows:
Mr Zaheer Akhtar
Mr. Nadeem Iqbal
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr. Nadeem Iqbal
Director
16/10/2023
Page 2
Page 3
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Iisaa Limited For The Year Ended 31 August 2022
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Iisaa Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Iisaa Limited , as a body, in accordance with the terms of our engagement letter dated 10 February 2021. Our work has been undertaken solely to prepare for your approval the accounts of Iisaa Limited and state those matters that we have agreed to state to the directors of Iisaa Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Iisaa Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Iisaa Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Iisaa Limited . You consider that Iisaa Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Iisaa Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
16/10/2023
More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 3
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Profit and Loss Account
2022 2021
as restated
Notes £ £
TURNOVER 8,350,419 10,611,278
Cost of sales (2,278,080 ) (2,583,944 )
GROSS PROFIT 6,072,339 8,027,334
Administrative expenses (6,899,478 ) (7,000,485 )
Other operating income 16,325 104,590
OPERATING (LOSS)/PROFIT (810,814 ) 1,131,439
Interest payable and similar charges (10,812 ) -
(LOSS)/PROFIT BEFORE TAXATION (821,626 ) 1,131,439
Tax on (Loss)/profit (359,067 ) 16,739
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (1,180,693 ) 1,148,178
The notes on pages 8 to 12 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2022 2021
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 328,000 7,138
Tangible Assets 5 2,467,998 2,316,266
2,795,998 2,323,404
CURRENT ASSETS
Stocks 6 25,000 18,000
Debtors 7 608,473 1,013,415
Cash at bank and in hand 51,415 94,589
684,888 1,126,004
Creditors: Amounts Falling Due Within One Year 8 (3,359,058 ) (2,238,549 )
NET CURRENT ASSETS (LIABILITIES) (2,674,170 ) (1,112,545 )
TOTAL ASSETS LESS CURRENT LIABILITIES 121,828 1,210,859
Creditors: Amounts Falling Due After More Than One Year 9 (10,963 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (345,009 ) (264,310 )
NET (LIABILITIES)/ASSETS (234,144 ) 946,549
CAPITAL AND RESERVES
Called up share capital 10 539,142 539,142
Profit and Loss Account (773,286 ) 407,407
SHAREHOLDERS' FUNDS (234,144) 946,549
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For the year ending 31 August 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr. Nadeem Iqbal
Director
16/10/2023
The notes on pages 8 to 12 form part of these financial statements.
Page 6
Page 7
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 September 2020 539,142 (740,771 ) (201,629)
Profit for the year and total comprehensive income - 1,148,178 1,148,178
As at 31 August 2021 539,142 407,407 946,549
As at 1 September 2021 as previously stated 539,142 167,693 706,835
Prior year adjustment - 239,714 239,714
As at 1 September 2021 as restated 539,142 407,407 946,549
407,407
Loss for the year and total comprehensive income - (1,180,693 ) (1,180,693)
As at 31 August 2022 539,142 (773,286 ) (234,144)
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Going Concern Disclosure
These accounts have been prepared on the going concern basis, on the understanding that the Director will continue to financially support the company during this uncertain period.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Motor Vehicles 10% straight line method
Fixtures & Fittings 5% straight line method
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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1.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

During the year the company received a Job retention scheme Grant for £15,920.30. The company adopted the accrual method permitted by FRS 102 section 24 and recognised the amount as other income in the Profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 282 (2021: 313)
282 313
3. Prior Period Adjustment
Prior period adjustment of £239,714 is made during the year. the adjustments is due to wages and salaries overbooked last year.
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2021 111,405
Additions 328,000
As at 31 August 2022 439,405
Amortisation
As at 1 September 2021 104,267
Provided during the period 7,138
As at 31 August 2022 111,405
Net Book Value
As at 31 August 2022 328,000
As at 1 September 2021 7,138
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5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2021 155,000 133,395 3,170,524 3,458,919
Additions - - 330,475 330,475
As at 31 August 2022 155,000 133,395 3,500,999 3,789,394
Depreciation
As at 1 September 2021 - 72,304 1,070,349 1,142,653
Provided during the period - 13,340 165,403 178,743
As at 31 August 2022 - 85,644 1,235,752 1,321,396
Net Book Value
As at 31 August 2022 155,000 47,751 2,265,247 2,467,998
As at 1 September 2021 155,000 61,091 2,100,175 2,316,266
6. Stocks
2022 2021
as restated
£ £
Stock - materials and work in progress 25,000 18,000
25,000 18,000
7. Debtors
2022 2021
as restated
£ £
Due within one year
Trade debtors 470,564 570,564
R& D receivable - 278,369
VAT - 35,209
Net wages 137,909 129,273
608,473 1,013,415
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8. Creditors: Amounts Falling Due Within One Year
2022 2021
as restated
£ £
Trade creditors 353,035 313,092
Bank loans and overdrafts - 18,961
Other loans 32,369 -
Other taxes and social security 22,633 14,188
VAT 42,144 -
Other creditors 66,783 -
Directors' loan accounts 130,893 92,859
Amounts owed to related parties 2,711,201 1,799,449
3,359,058 2,238,549
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
as restated
£ £
Other loans 10,963 -
10,963 -
10. Share Capital
2022 2021
as restated
£ £
Allotted, Called up and fully paid 539,142 539,142
Value Number 2022 2021
as restated
Allotted, called up and fully paid £ £ £
Ordinary Shares 1,523.000 354 539,142 539,142
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 September 2021 Amounts advanced Amounts repaid Amounts written off As at 31 August 2022
£ £ £ £ £
Mr Zaheer Akhtar 20,147 (1,350,502 ) 1,436,536 - 106,181
Mr Nadeem Iqbal 72,712 (54,000 ) 6,000 - 24,712
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
Inayya Corp Ltd And Array Corp Ltd
As at the balance sheet date, the company owed £1,200,100 (2021: £932,306) to Inayya Corp Ltd and £1,511,101 (2021: £867,142) to Arry Corp Limited as an  interest free working  capital loan payable on demand.
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13. General Information
Iisaa Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07731434 . The registered office is 123 Bath Road, Slough, SL1 3UW.
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