Company registration number 15630563 (England and Wales)
IBN ABDUL-AZIZ LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
IBN ABDUL-AZIZ LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
IBN ABDUL-AZIZ LTD
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
4
254,168
Investments
5
1
254,169
Current assets
Debtors
6
39
Cash at bank and in hand
4,085
4,124
Creditors: amounts falling due within one year
7
(93,616)
Net current liabilities
(89,492)
Total assets less current liabilities
164,677
Creditors: amounts falling due after more than one year
8
(183,713)
Net liabilities
(19,036)
Capital and reserves
Called up share capital
9
100
Profit and loss reserves
(19,136)
Total equity
(19,036)

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 January 2026 and are signed on its behalf by:
Mr A Miah
Director
Company registration number 15630563 (England and Wales)
IBN ABDUL-AZIZ LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

IBN Abdul-Aziz Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 Warren Yard, Warren Park, Wolverton Mill, Milton Keynes, MK12 5NW.

1.1
Reporting period

The financial statements have been made up to 30 April 2025 in order to reflect the company's first period of accounts.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

IBN ABDUL-AZIZ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Leases
As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

IBN ABDUL-AZIZ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
4
Investment property
2025
£
Fair value
At 9 April 2024
-
0
Additions
254,168
At 30 April 2025
254,168

Investment property comprises of residential property in Milton Keynes. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
1
IBN ABDUL-AZIZ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
5
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in associates
£
Cost or valuation
At 9 April 2024
-
Additions
1
At 30 April 2025
1
Carrying amount
At 30 April 2025
1
6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
39
7
Creditors: amounts falling due within one year
2025
£
Other creditors
93,616
8
Creditors: amounts falling due after more than one year
2025
£
Bank loans and overdrafts
183,713
9
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
100
100
2025-04-30 2024-04-09 false false false 08 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A Miah Mrs N Miah 15630563 2024-04-09 2025-04-30 15630563 2025-04-30 15630563 core:CurrentFinancialInstruments 2025-04-30 15630563 core:Non-currentFinancialInstruments 2025-04-30 15630563 core:ShareCapital 2025-04-30 15630563 core:RetainedEarningsAccumulatedLosses 2025-04-30 15630563 core:ShareCapitalOrdinaryShareClass1 2025-04-30 15630563 bus:Director1 2024-04-09 2025-04-30 15630563 2024-04-08 15630563 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 15630563 bus:OrdinaryShareClass1 2024-04-09 2025-04-30 15630563 bus:OrdinaryShareClass1 2025-04-30 15630563 bus:PrivateLimitedCompanyLtd 2024-04-09 2025-04-30 15630563 bus:SmallCompaniesRegimeForAccounts 2024-04-09 2025-04-30 15630563 bus:FRS102 2024-04-09 2025-04-30 15630563 bus:AuditExemptWithAccountantsReport 2024-04-09 2025-04-30 15630563 bus:Director2 2024-04-09 2025-04-30 15630563 bus:FullAccounts 2024-04-09 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP