Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13399651 Mr Husam Jafar Mr Mohammed Jafar Mr Amer Jafar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13399651 2024-03-31 13399651 2025-03-31 13399651 2024-04-01 2025-03-31 13399651 frs-core:CurrentFinancialInstruments 2025-03-31 13399651 frs-core:Non-currentFinancialInstruments 2025-03-31 13399651 frs-core:ComputerEquipment 2025-03-31 13399651 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13399651 frs-core:ComputerEquipment 2024-03-31 13399651 frs-core:ShareCapital 2025-03-31 13399651 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13399651 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13399651 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13399651 frs-bus:SmallEntities 2024-04-01 2025-03-31 13399651 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13399651 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13399651 frs-bus:Director1 2024-04-01 2025-03-31 13399651 frs-bus:Director2 2024-04-01 2025-03-31 13399651 frs-bus:Director3 2024-04-01 2025-03-31 13399651 frs-countries:EnglandWales 2024-04-01 2025-03-31 13399651 2023-03-31 13399651 2024-03-31 13399651 2023-04-01 2024-03-31 13399651 frs-core:CurrentFinancialInstruments 2024-03-31 13399651 frs-core:Non-currentFinancialInstruments 2024-03-31 13399651 frs-core:ShareCapital 2024-03-31 13399651 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13399651
Ishtar Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Synergy Accountancy Services LLP
Chartered Certified Accountants
378 Walsall Road
Perry Barr
Birmingham
B42 2LX
Ishtar Investments Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Ishtar Investments Ltd
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | Mr Husam Jafar
| Mr Mohammed Jafar
| Mr Amer Jafar
Company Number | 13399651
Registered Office | 378 Walsall Road
| Perry Barr
| Birmingham
| B42 2LX
Accountants | Synergy Accountancy Services LLP
| Chartered Certified Accountants
| 378 Walsall Road
| Perry Barr
| Birmingham
| B42 2LX

Page 1
Page 2
Ishtar Investments Ltd
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Ishtar Investments Ltd For The Year Ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ishtar Investments Ltd 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Ishtar Investments Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ishtar Investments Ltd and state those matters that we have agreed to state to the directors of Ishtar Investments Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ishtar Investments Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Ishtar Investments Ltd 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 Ishtar Investments Ltd . You consider that Ishtar Investments Ltd 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 accounts of Ishtar Investments Ltd . 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.

9 February 2026

Synergy Accountancy Services LLP
Chartered Certified Accountants
378 Walsall Road
Perry Barr
Birmingham
B42 2LX
Page 2
Page 3
Ishtar Investments Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13399651

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 606 |  | 909
Investment Properties | 5 |  | 933,469 |  | 692,589
|  |  | 934,075 |  | 693,498
CURRENT ASSETS
Debtors | 6 | 100 |  | 100 |
Cash at bank and in hand |  | 29,894 |  | 13,046 |
|  | 29,994 |  | 13,146 |
Creditors: Amounts Falling Due Within One Year | 7 | (912,393 ) |  | (627,427 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (882,399 ) |  | (614,281 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 51,676 |  | 79,217
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (53,198 )
NET ASSETS |  |  | 51,676 |  | 26,019
CAPITAL AND RESERVES
Called up share capital | 10 |  | 5 |  | 5
Profit and Loss Account |  |  | 51,671 |  | 26,014
SHAREHOLDERS' FUNDS |  |  | 51,676 |  | 26,019

Page 3
Page 4
Ishtar Investments 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 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 Amer Jafar Director
9 February 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Ishtar Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Ishtar Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13399651 . The registered office is 378 Walsall Road , Perry Barr, Birmingham, B42 2LX.
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
Rental income is recognised when receivable under the terms of individual lease agreements relating to each property.
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:

Computer Equipment | 25% straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. 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.
Page 5
Page 6
Ishtar Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 1,212
As at 31 March 2025 | 1,212
Depreciation
As at 1 April 2024 | 303
Provided during the period | 303
As at 31 March 2025 | 606
Net Book Value
As at 31 March 2025 | 606
As at 1 April 2024 | 909

There has been no change in the valuation of the investment properties at year end as the directors believe this to be an appropriate value for the rental market in the area where the properties are situated.
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 692,589
Additions | 240,880
As at 31 March 2025 | 933,469

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 933,469 |  | 692,589

Page 6
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Ishtar Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 100 |  | 100

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 690,120 |  | 458,866
Other creditors | 216,183 |  | 165,392
Taxation and social security | 6,090 |  | 3,169
| 912,393 |  | 627,427

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 53,198

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by a legal charge over the property.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 53,198

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

Page 7