REGISTERED NUMBER: 11304753 (England and Wales)

Idta Investments Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Ms I Tabanca

REGISTERED OFFICE:

6th Floor

85 Buckingham Gate

London

SW1E 6PD

REGISTERED NUMBER:

11304753 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Idta Investments Limited for the year ended 31 March 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Idta Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Idta Investments Limited and state those matters that we have agreed to state to the director of Idta Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Idta Investments Limited and its director for our work or for this report.

It is your duty to ensure that Idta Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Idta Investments Limited. You consider that Idta Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Idta Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

4 January 2026

FIXED ASSETS

Investment property

4

3,890,865

3,890,865

CURRENT ASSETS

Debtors

5

23,868

22,957

Cash at bank

360

156

24,228

23,113

CREDITORS

Amounts falling due within one year

6

3,644,087

3,654,965

NET CURRENT LIABILITIES

(3,619,859

)

(3,631,852

)

TOTAL ASSETS LESS CURRENT LIABILITIES

271,006

259,013

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

270,906

258,913

SHAREHOLDERS' FUNDS

271,006

259,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 4 January 2026 and were signed by:

Ms I Tabanca - Director

1.	STATUTORY INFORMATION

Idta 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes revenue earned from investments in properties. The revenue is recognised on an accrual basis in accordance with the tenancy agreement.

Investment property

Under FRS 102 Section 16, investment property is not depreciated. Instead, it is measured at fair value at each reporting date, with changes in fair value recognized in profit or loss. Any improvement costs are capitalized and included in the fair value measurement, but they are also not depreciated separately.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

3,890,865

NET BOOK VALUE

At 31 March 2025

3,890,865

At 31 March 2024

3,890,865

Fair value at 31 March 2025 is represented by:

£

Cost

3,890,865

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

2025

2024

£

£

Cost

3,890,865

3,890,865

In accordance with FRS 102, the company has remeasured its investment properties to fair value at the reporting date. The director applied a combination of online valuation tools and free market valuations obtained from local agents. The valuation approach was consistent with prior years and aligned with the fair value hierarchy under FRS 102.

Based on the evidence available, the director concluded that there were no material movements in market values during the year. Accordingly, the fair values of the properties were deemed to approximate their net book values at the reporting date.

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

12,528

11,617

Amounts falling due after more than one year:

Other debtors

11,340

11,340

Aggregate amounts

23,868

22,957

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,500

-

Taxation and social security

3,088

16,237

Other creditors

3,638,499

3,638,728

3,644,087

3,654,965

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

258,913

Profit for the year

11,993

At 31 March 2025

270,906

9.	RELATED PARTY DISCLOSURES

key management personnel:

At the balance sheet date, the company owed £3,624,554 (2024: £3,636,187) to related parties. These loans were advanced to the company for the purpose of acquiring investment properties. The loans are interest-free, have no fixed date of repayment, and are presented within creditors in the financial statements.