IAS (London) Limited

IAS (London) Limited
Contents Page
For the year ended 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

IAS (London) Limited Accountants' Report For the year ended 30 April 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts IAS (London) Limited for the year ended 30 April 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of IAS (London) Limited for the year ended 30 April 2025 which comprise of 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 firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of IAS (London) Limited , as a body, in accordance with the terms of our engagement letter dated 26 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of IAS (London) Limited and state those matters that we have agreed to state to the Board of Directors of IAS (London) Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than IAS (London) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that IAS (London) 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 IAS (London) Limited. You consider that IAS (London) 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 IAS (London) 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 statutory accounts. .................................................... Mayfair Associates London Ltd 69 Banstead Road Carshalton SM5 3NP 26 September 2025 1

IAS (London) Limited
Accountants' Report
For the year ended 30 April 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts IAS (London) Limited for the year ended 30 April 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of IAS (London) Limited for the year ended 30 April 2025 which comprise of 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 firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of IAS (London) Limited , as a body, in accordance with the terms of our engagement letter dated 26 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of IAS (London) Limited and state those matters that we have agreed to state to the Board of Directors of IAS (London) Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than IAS (London) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that IAS (London) 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 IAS (London) Limited. You consider that IAS (London) 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 IAS (London) 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 statutory accounts.

....................................................

Mayfair Associates London Ltd
69 Banstead Road
Carshalton
SM5 3NP
26 September 2025

1

IAS (London) Limited
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,361,857	1,362,594
		1,361,857	1,362,594
Current assets
Debtors		5,937	892
Cash at bank and in hand		179,037	205,499
		184,974	206,391
Creditors: amount falling due within one year		(249,975)	(256,046)
Net current assets		(65,001)	(49,655)

Total assets less current liabilities		1,296,856	1,312,939
Creditors: amount falling due after more than one year		(360,488)	(360,511)
Net assets		936,368	952,428

Capital and reserves
Called up share capital		5	5
Revaluation Reserves		659,452	659,452
Profit and loss account		276,911	292,971
Shareholders' funds		936,368	952,428

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 26 September 2025 and were signed by:

-------------------------------
Mr Asmat Ibrahim Sameja
Director

2

IAS (London) Limited
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

IAS (London) Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 03967607, registration address 2 BOURNEVALE ROAD, LONDON SW16 2BA, SW16 2BA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 May 2024	700,548	6,404	12,029	1,287	720,268
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
Revaluations	659,452	-	-	-	659,452
At 30 April 2025	1,360,000	6,404	12,029	1,287	1,379,720
Depreciation
At 01 May 2024	-	5,764	11,616	483	17,863
Charge for year	-	-	-	-	-
On disposals	-	-	-	-	-
At 30 April 2025	-	5,764	11,616	483	17,863
Net book values
Closing balance as at 30 April 2025	1,360,000	640	413	804	1,361,857
Opening balance as at 01 May 2024	1,360,000	876	565	1,153	1,362,594

3

Registered Number: 03967607
England & Northern Ireland
IAS (LONDON) LIMITED

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025