Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseThe Company's principal activity countined to be of property development.2024-04-01false00truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12730678 2024-04-01 2025-03-31 12730678 2023-04-01 2024-03-31 12730678 2025-03-31 12730678 2024-03-31 12730678 2023-04-01 12730678 c:Director1 2024-04-01 2025-03-31 12730678 d:CurrentFinancialInstruments 2025-03-31 12730678 d:CurrentFinancialInstruments 2024-03-31 12730678 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12730678 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12730678 d:ShareCapital 2024-04-01 2025-03-31 12730678 d:ShareCapital 2025-03-31 12730678 d:ShareCapital 2023-04-01 2024-03-31 12730678 d:ShareCapital 2024-03-31 12730678 d:ShareCapital 2023-04-01 12730678 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 12730678 d:RetainedEarningsAccumulatedLosses 2025-03-31 12730678 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12730678 d:RetainedEarningsAccumulatedLosses 2024-03-31 12730678 d:RetainedEarningsAccumulatedLosses 2023-04-01 12730678 c:FRS102 2024-04-01 2025-03-31 12730678 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12730678 c:FullAccounts 2024-04-01 2025-03-31 12730678 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12730678 2 2024-04-01 2025-03-31 12730678 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12730678









IPE MARBLE ARCH LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
IPE MARBLE ARCH LIMITED
REGISTERED NUMBER: 12730678

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Stocks
 4 
6,397,052
5,321,049

Debtors: amounts falling due within one year
 5 
899,067
299,080

Cash at bank and in hand
 6 
752
2,710

  
7,296,871
5,622,839

Creditors: amounts falling due within one year
 7 
(7,367,137)
(5,705,935)

Net current liabilities
  
 
 
(70,266)
 
 
(83,096)

Total assets less current liabilities
  
(70,266)
(83,096)

  

Net liabilities
  
(70,266)
(83,096)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(70,366)
(83,196)

  
(70,266)
(83,096)

Page 1

 
IPE MARBLE ARCH LIMITED
REGISTERED NUMBER: 12730678
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 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 12 December 2025.




Mohammed Adnan Imam
Director

The notes on pages 5 to 8 form part of these financial statements.
Page 2

 
IPE MARBLE ARCH LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
100
(83,196)
(83,096)


Comprehensive income for the year

Profit for the year

-
12,830
12,830


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
12,830
12,830


Total transactions with owners
-
-
-


At 31 March 2025
100
(70,366)
(70,266)


The notes on pages 5 to 8 form part of these financial statements.
Page 3

 
IPE MARBLE ARCH LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
100
(71,970)
(71,870)


Comprehensive income for the year

Loss for the year

-
(11,226)
(11,226)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(11,226)
(11,226)


Total transactions with owners
-
-
-


At 31 March 2024
100
(83,196)
(83,096)


The notes on pages 5 to 8 form part of these financial statements.
Page 4

 
IPE MARBLE ARCH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The company is a limited company incorporated in the United Kingdom 
The registered address of company is: 
22 Gilbert Street
London
W1K 5HD
The Company's principal activity countinued to be of property development.

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.

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 5

 
IPE MARBLE ARCH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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.

 
2.9

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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

Page 6

 
IPE MARBLE ARCH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Stocks

2025
2024
£
£

Work in progress (goods to be sold)
6,397,052
5,321,049

6,397,052
5,321,049



5.


Debtors

2025
2024
£
£


Trade debtors
15,923
11,306

Other debtors
883,144
287,774

899,067
299,080



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
752
2,710

752
2,710


Page 7

 
IPE MARBLE ARCH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
3,137,214
3,041,183

Trade creditors
695,392
(4,732)

Corporation tax
1,404
1,404

Other creditors
3,533,127
2,668,080

7,367,137
5,705,935


The following liabilities were secured:

2025
2024
£
£



Bank Loan
-
3,041,183

-
3,041,183

Details of security provided:

Bank loan of £3,137,214 (2024: £3,041,183) was secured on the assets of the company.


8.


Related party transactions

As at the reporting date,IPE Group (Holdings) Ltd was owed £2,610,161 (2024: £2,56,4621), NMI Property Holdings Ltd was owed £246,370, GS SPV1 was owed 60,200 ,Genes Infosys Ltd was owed £504700 and NMI PE Investment Ltd owes to £532,450, IPE Arcadia Street Flat 7 Ltd owes to £5000.


9.


Controlling party

As of the reporting date the immidiate parrent company was NMI Property Holdings Limited. the ultimate controling pary is Mrs Nadia Momin Imam

 
Page 8