Iqbal 2016 Limited

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Iqbal 2016 Limited For The Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Iqbal 2016 Limited For The Year Ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Iqbal 2016 Limited , as a body, in accordance with the terms of our engagement letter dated 05 July 2016. Our work has been undertaken solely to prepare for your approval the accounts of Iqbal 2016 Limited and state those matters that we have agreed to state to the directors of Iqbal 2016 Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Iqbal 2016 Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Iqbal 2016 Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Iqbal 2016 Limited . You consider that Iqbal 2016 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Iqbal 2016 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 financial statements.

28th November 2025

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Iqbal 2016 Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: SC535983

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	16,493		5,000
Cash at bank and in hand		96,572		179,406

		113,065		184,406
Creditors: Amounts Falling Due Within One Year	5	(600 )		(47,946 )

NET CURRENT ASSETS (LIABILITIES)			112,465		136,460

TOTAL ASSETS LESS CURRENT LIABILITIES			112,465		136,460

NET ASSETS			112,465		136,460

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			112,365		136,360

SHAREHOLDERS' FUNDS			112,465		136,460

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 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

Mr Zafar Iqbal

Director

28th November 2025

The notes on pages 3 to 4 form part of these financial statements.

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Iqbal 2016 Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Iqbal 2016 Limited is a private company, limited by shares, incorporated in Scotland, registered number SC535983 . The registered office is 7 Glenwood Centre, Glenrothes, KY6 1PA.

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. 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:

Fixtures & Fittings

20% Reducing Balance

2.3. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Sales, marketing and distribution	2	2

	2	2

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2,000	5,000
Directors' loan accounts	14,493	-

	16,493	5,000

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Iqbal 2016 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	34,721
Accruals and deferred income	600	840
Directors' loan accounts	-	12,385

	600	47,946

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
50 Ordinary A shares of £ 1.00 each	50	50
50 Ordinary B shares of £ 1.00 each	50	50

	100	100

7. Directors Advances, Credits and Guarantees

Included within debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Zafar Iqbal	12,385	50,000	23,122	-	14,493

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

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	23,122	13,350

Dividends of £14,495 were declared on 26 November 2025.

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