Acorah Software Products - Accounts Production 14.3.260 false true true false 18 May 2022 31 May 2023 31 May 2023 14115478 Mr Ian Gillbanks Mrs Danielle Gillbanks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14115478 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-17 14115478 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 14115478 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 14115478 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 14115478 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-05-18 2023-05-31 14115478 frs-core:AllSubsidiaries 2022-05-18 2023-05-31 14115478 frs-core:KeyManagementPersonnel 2022-05-18 2023-05-31 14115478 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-05-18 2023-05-31 14115478 frs-core:OtherRelatedParties 2022-05-18 2023-05-31 14115478 2022-05-17 14115478 2023-05-31 14115478 2022-05-18 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Registered number: 14115478
IG Empire Ltd
Unaudited Financial Statements
For the Period 18 May 2022 to 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14115478
31 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 924,135
924,135
CURRENT ASSETS
Debtors 5 13,964
Cash at bank and in hand 43,423
57,387
Creditors: Amounts Falling Due Within One Year 6 (542,914 )
NET CURRENT ASSETS (LIABILITIES) (485,527 )
TOTAL ASSETS LESS CURRENT LIABILITIES 438,608
Creditors: Amounts Falling Due After More Than One Year 7 (519,925 )
NET LIABILITIES (81,317 )
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account (81,318 )
SHAREHOLDERS' FUNDS (81,317)
Page 1
Page 2
For the period ending 31 May 2023 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.
On behalf of the board
Mr Ian Gillbanks
Director
12/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
IG Empire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14115478 . The registered office is 7 Bluebell Avenue, Haslingden, Rossendale, BB4 6NF.
2. Accounting Policies
2.1. 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.
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.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director's who have undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. 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:
Fixtures & Fittings 25% Straight Line
2.5. 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. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for. 
Changes in fair value are recognised in the profit and loss account.
2.6. 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 period was: 1
1
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 18 May 2022 - - -
Additions 940,055 44,180 984,235
Revaluation (49,055) - (49,055 )
As at 31 May 2023 891,000 44,180 935,180
...CONTINUED
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Depreciation
As at 18 May 2022 - - -
Provided during the period - 11,045 11,045
As at 31 May 2023 - 11,045 11,045
Net Book Value
As at 31 May 2023 891,000 33,135 924,135
As at 18 May 2022 - - -
5. Debtors
31 May 2023
£
Due within one year
Trade debtors 9,813
Other debtors 4,151
13,964
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Accruals and deferred income 1,766
Directors' loan accounts 541,148
542,914
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2023
£
Bank loans 519,925
519,925
8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by fixed charges over the investment property. One of the properties are under a Diminishing Musharakah Agreement with terms of 25 years and with rental payments being made against the lease agreement, no payments are being made towards the diminishing ownership agreement.
31 May 2023
£
Bank loans and overdrafts 519,925
9. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 1
Page 4