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Registered number: 12155176 IPE VENTURES OPERATIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
IPE VENTURES OPERATIONS LIMITED REGISTERED NUMBER: 12155176 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 46,877 |  | 58,641 |
Cash at bank and in hand | 5 | 8,537 |  | 33,343 |
|  | 55,414 |  | 91,984 |
Creditors: amounts falling due within one year | 6 | (9,689) |  | (42,916) |
Net current assets |  |  | 45,725 |  | 49,068
Total assets less current liabilities |  |  | 45,725 |  | 49,068
Net assets |  |  | 45,725 |  | 49,068
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 45,625 |  | 48,968
|  |  | 45,725 |  | 49,068
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 profit and loss account 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 9 December 2025.
Mohammad Ali Hasan Mollah
Director
The notes on pages 5 to 7 form part of these financial statements. Page 1
IPE VENTURES OPERATIONS LIMITED REGISTERED NUMBER: 12155176 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 Page 2
IPE VENTURES OPERATIONS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 September 2024 | 100 | 48,968 | 49,068
Comprehensive income for the year |  |  |
Loss for the year | - | (3,343) | (3,343)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (3,343) | (3,343)
Total transactions with owners | - | - | -
At 31 August 2025 | 100 | 45,625 | 45,725
| The notes on pages 5 to 7 form part of these financial statements.
Page 3
IPE VENTURES OPERATIONS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 September 2023 | 100 | 83,050 | 83,150
Comprehensive income for the year |  |  |
Loss for the year | - | (34,082) | (34,082)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (34,082) | (34,082)
Total transactions with owners | - | - | -
At 31 August 2024 | 100 | 48,968 | 49,068
| The notes on pages 5 to 7 form part of these financial statements.
Page 4
IPE VENTURES OPERATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Other business support service activities not elsewhere classified 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
IPE VENTURES OPERATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 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 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average number of employee | 2 | 2
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 31,968
Page 6
IPE VENTURES OPERATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 4.Debtors (continued)
| Other debtors | 46,877 | 25,498
| Prepayments and accrued income | - | 1,175
|  | 46,877 | 58,641
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,537 | 33,343
|  | 8,537 | 33,343
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,706 | 9,150
| Other taxation and social security | 7,740 | 18,016
| Other creditors | 243 | 15,750
|  | 9,689 | 42,916
7. | Related party transactions
| As at the end of reporting date, Related party transaction was nil (2024: Nil)
8. | Controlling party
The ultimate controlling party is Mr Mohammad Ali Hasan Mollah by virtue of his 100% shareholding of the company
Page 7