Registered number
14031545
Pars Investment Properties Ltd
Unaudited Filleted Accounts
30 April 2025

Pars Investment Properties Ltd
Registered number: | 14031545
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 443,380 |  |  | 443,380
Current assets
Cash at bank and in hand |  |  | 77 |  |  | 392
Creditors: amounts falling due within one year | 4 |  | (145,901) |  |  | (151,167)
Net current liabilities |  |  |  | (145,824) |  |  | (150,775)
Total assets less current liabilities |  |  |  | 297,556 |  |  | 292,605
Creditors: amounts falling due after more than one year | 5 |  |  | (306,051) |  |  | (305,851)
Net liabilities |  |  |  | (8,495) |  |  | (13,246)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (8,496) |  |  | (13,247)
Shareholder's funds |  |  |  | (8,495) |  |  | (13,246)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ali Azizi Yengejeh
Director
Approved by the board on 14 November 2025

Pars Investment Properties Ltd
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0

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