ISSH ESTATES LTD


Directors	PATEL, Dilen Surendrakumar, Dr
	PATEL, Priyanka Dilen
	PATEL, Surendra
	PATEL, Ushaben Surendra


Registered Address	Falcon Garage
	Burghfield Road
	Tadley
	RG26 4QY


Registered Number	13120626 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	31 Mar 2025		31 Dec 2023
		£	£	£	£
Fixed assets
Tangible assets	3		4,399,161		1,178,496
			4,399,161		1,178,496
Current assets
Debtors	4	695,310		133,600
Cash at bank and on hand		1,039		9,436
		696,349		143,036
Creditors amounts falling due within one year	5	(2,567,017)		(672,927)
Net current assets (liabilities)			(1,870,668)		(529,891)
Total assets less current liabilities			2,528,493		648,605
Creditors amounts falling due after one year	6		(2,393,259)		(521,193)
Provisions for liabilities	7		(2,401)		(27,991)
Net assets			132,833		99,421
Capital and reserves
Called up share capital			100		100
Revaluation reserve			119,332		119,332
Profit and loss account			13,401		(20,011)
Shareholders' funds			132,833		99,421

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

PATEL, Dilen Surendrakumar, Dr
Director

PATEL, Ushaben Surendra
Director

Registered Company No. 13120626

ISSH ESTATES LTD

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	-	4
Office Equipment	25	-

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognized in profit or loss. Investment property, which is property held to earn rentals and/or capital appreciation is initially recognized at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognized in the profit and loss account.

Investment property

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

Investment property, which is property held to earn rentals and/or capital appreciation is initially recognized at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognized in the profit and loss account.

2.	Average number of employees


		2025		2023
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 January 24	1,170,548	7,948	1,178,496
Additions	3,223,149	-	3,223,149
At 31 March 25	4,393,697	7,948	4,401,645
Depreciation and impairment
Charge for year	-	2,484	2,484
At 31 March 25	-	2,484	2,484
Net book value
At 31 March 25	4,393,697	5,464	4,399,161
At 31 December 23	1,170,548	7,948	1,178,496

4.	Debtors: amounts due within one year

	2025	2023
	£	£
Trade debtors / trade receivables	500	-
Amounts owed by group undertakings	586,024	-
Other debtors	105,233	133,600
Prepayments and accrued income	3,553	-
Total	695,310	133,600


	Debtors includes balance of £63,000 which is advances to supplier for property repairs and improvement project.

5.	Creditors: amounts due within one year

	2025	2023
	£	£
Amounts owed to related parties	-	578,926
Taxation and social security	2,057	-
Other creditors	2,563,761	94,001
Accrued liabilities and deferred income	1,199	-
Total	2,567,017	672,927


	Other Creditors balances include £23,074 (2023: £Nil) related to Optimum Vision Clinic and £185,022 related to Falcon Garage Limited.

6.	Creditors: amounts due after one year

	2025	2023
	£	£
Bank borrowings and overdrafts	2,393,259	521,193
Total	2,393,259	521,193

7.	Provisions for liabilities

	2025	2023
	£	£
Net deferred tax liability (asset)	2,401	27,991
Total	2,401	27,991

8.	Directors advances, credits and guarantees
	At the Year-End Director loan accounts had a Credit balance of £2,310,405.

9.	Related party transactions
	Group Undertakings includes balance of £586,023 (2023: £578,926) related to ISSH Holdings Limited. ISSH estates Limited is under control of ISSH Holdings Limited.