REGISTERED NUMBER: 09649851 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

IBT INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Jowett

G M Lind

REGISTERED OFFICE:

495 Green Lanes

London

N13 4BS

REGISTERED NUMBER:

09649851 (England and Wales)

ACCOUNTANTS:

Avraam Associates Limited

Chartered Accountants

495 Green Lanes

London

N13 4BS

FIXED ASSETS

Investment property

4

1,337,000

1,337,000

CURRENT ASSETS

Debtors

5

2,167

4,167

Cash at bank and in hand

4,191

4,019

6,358

8,186

CREDITORS

Amounts falling due within one year

6

9,512

8,498

NET CURRENT LIABILITIES

(3,154

)

(312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,333,846

1,336,688

PROVISIONS FOR LIABILITIES

7

50,928

50,928

NET ASSETS

1,282,918

1,285,760

CAPITAL AND RESERVES

Called up share capital

8

2

2

Non distributable reserve

9

152,784

152,784

Retained earnings

1,130,132

1,132,974

SHAREHOLDERS' FUNDS

1,282,918

1,285,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th December 2025 and were signed on its behalf by:

G Jowett - Director

G M Lind - Director

1.	STATUTORY INFORMATION

IBT Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is represented by rent receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st July 2024

and 30th June 2025

1,337,000

NET BOOK VALUE

At 30th June 2025

1,337,000

At 30th June 2024

1,337,000

Fair value at 30th June 2025 is represented by:

£

Valuation in 2024

1,337,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

1,133,288

1,133,288

The investment properties were valued on an open market basis on 30th June 2024 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,167

4,167

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

8,012

6,998

Other creditors

1,500

1,500

9,512

8,498

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

50,928

50,928

Deferred

tax

£

Balance at 1st July 2024

50,928

Balance at 30th June 2025

50,928

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

A Ordinary

£1

2

2

9.

RESERVES

Non

distributable

reserve

£

At 1st July 2024

and 30th June 2025

152,784