Iegroupuk Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11316603

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		610,772		508,964
Investments			25,450		25,450

			636,222		534,414
CURRENT ASSETS
Debtors	5	266,277		313,880
Cash at bank and in hand		75,621		74,391

		341,898		388,271
Creditors: Amounts Falling Due Within One Year	6	(288,784 )		(281,301 )

NET CURRENT ASSETS (LIABILITIES)			53,114		106,970

TOTAL ASSETS LESS CURRENT LIABILITIES			689,336		641,384

Creditors: Amounts Falling Due After More Than One Year	7		(51,441 )		(64,050 )

NET ASSETS			637,895		577,334

CAPITAL AND RESERVES
Called up share capital	9		500		500
Profit and Loss Account			637,395		576,834

SHAREHOLDERS' FUNDS			637,895		577,334

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Iegroupuk Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S G Ismail

Director

1st December 2025

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

1. General Information

Iegroupuk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11316603 . The registered office is 44 Plungington Road, Preston, PR1 7RB.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises of rental income from tenants of the company's investment properties. Rental income is recognised on an accruals basis in the period in which it is earned, in accordance with the terms of the lease.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

20% reducing balance

2.4. Investment Properties

All investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. No depreciation is provided for.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The interest element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.6. 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 statement of financial position date.

2.7. Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Iegroupuk Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Investment Properties	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	458,817	68,521	527,338
Additions	111,838	-	111,838

As at 31 March 2025	570,655	68,521	639,176

Depreciation
As at 1 April 2024	-	18,374	18,374
Provided during the period	-	10,030	10,030

As at 31 March 2025	-	28,404	28,404

Net Book Value
As at 31 March 2025	570,655	40,117	610,772

As at 1 April 2024	458,817	50,147	508,964

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	800	950
Other debtors	265,477	312,930

	266,277	313,880

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,994	5,994
Trade creditors	1,169	3,714
Bank loans and overdrafts	55,000	55,000
Amounts owed to group undertakings	32,514	16,176
Other creditors	187,727	196,259
Taxation and social security	6,380	4,158

	288,784	281,301

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,434	17,428
Bank loans	40,007	46,622

	51,441	64,050

Bank loan is secured against investment properties of the company.

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Iegroupuk Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,994	5,994
Later than one year and not later than five years	11,434	17,428

	17,428	23,422

	17,428	23,422

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	500	500

10. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the current and prior periods:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Sarfaraz Ismail	(187,535 )	8,932	-	-	(178,603 )

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. Ultimate Controlling Party

The ultimate controlling party is shareholders of Iegroupuk Ltd.

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