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Registered number: 09498948










IBH HOLDING LIMITED
UNAUDITED
DIRECTOR'S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




















 
IBH HOLDING LIMITED
 
 
Company Information


Director
A Sarfraz 




Registered number
09498948



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
IBH HOLDING LIMITED
Registered number: 09498948

Balance sheet
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
28
28

  
28
28

Current assets
  

Debtors: amounts falling due within one year
 5 
150
150

  
150
150

Creditors: amounts falling due within one year
 6 
(78)
(78)

Net current assets
  
 
 
72
 
 
72

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 7 
150
150

Profit and loss account
  
(50)
(50)

  
100
100


Page 1

 
IBH HOLDING LIMITED
Registered number: 09498948
    
Balance sheet (continued)
As at 30 September 2024

For the year ended 30 September 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2025.


A Sarfraz
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
IBH HOLDING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 September 2024

1.


General information

IBH Holding Limited is a private limited company incorporated in the United Kingdom, and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis. The director has confirmed that the company will be provided with whatever financial support may be necessary, in order to enable the company to meet its liabilities and commitments as they fall due.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Associates

Associates and Joint Ventures are held at cost less impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
IBH HOLDING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 October 2023
28



At 30 September 2024
28







Participating interests


IBH Holding Ltd holds 25% of the issued share capital of Netzeroag Limited.

Page 4

 
IBH HOLDING LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 September 2024

5.


Debtors

2024
2023
£
£


Called up share capital not paid
150
150

150
150



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
78
78

78
78



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



150 (2023 - 150) Ordinary shares of £1.00 each
150
150


Page 5