Company registration number 12864875 (England and Wales)
ISHAAN INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ISHAAN INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ISHAAN INVESTMENTS LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
213
285
Investment property
4
390,000
390,000
390,213
390,285
Current assets
Cash at bank and in hand
1,644
2,090
Creditors: amounts falling due within one year
5
(120,133)
(110,973)
Net current liabilities
(118,489)
(108,883)
Total assets less current liabilities
271,724
281,402
Creditors: amounts falling due after more than one year
6
(216,319)
(227,178)
Provisions for liabilities
(10,147)
(10,147)
Net assets
45,258
44,077
Capital and reserves
Called up share capital
2
2
Revalution reserve
7
53,405
53,405
Distributable profit and loss reserves
(8,149)
(9,330)
Total equity
45,258
44,077
ISHAAN INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 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 year 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 27 February 2026 and are signed on its behalf by:
Mr M Jobanputra
Director
Company registration number 12864875 (England and Wales)
ISHAAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Ishaan Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 93 High Road, Buckhurst Hill, Essex, United Kingdom, IG9 5SN.

1.1
Accounting convention

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 investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% using reducing balance method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
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.

1.4
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.

1.5
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.

ISHAAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.6
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.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Leases

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.

ISHAAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 October 2024 and 30 September 2025
802
Depreciation and impairment
At 1 October 2024
517
Depreciation charged in the year
72
At 30 September 2025
589
Carrying amount
At 30 September 2025
213
At 30 September 2024
285
4
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
390,000

The fair value of investment property has been arrived at on the basis of valuation carried out by the directors of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,429
-
0
Trade creditors
152
-
0
Corporation tax
294
125
Other creditors
114,258
110,848
120,133
110,973
ISHAAN INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5
Creditors: amounts falling due within one year
(Continued)
- 6 -

Included within other creditors there is an amount of £113,419 (20 24: £110,010) owed to the directors of the company. The balance is unsecured, interest-free, and repayable on demand.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
216,319
227,178

The loans are secured by a fixed charge over the assets of the company.

7
Revalution reserve
2025
2024
£
£
At the beginning of the year
53,405
-
Non distributable profits in the year
-
53,405
At the end of the year
53,405
53,405
2025-09-30 2024-10-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr M Jobanputra Mrs Jobanputra 12864875 2024-10-01 2025-09-30 12864875 2025-09-30 12864875 2024-09-30 12864875 core:FurnitureFittings 2025-09-30 12864875 core:FurnitureFittings 2024-09-30 12864875 core:CurrentFinancialInstruments 2025-09-30 12864875 core:CurrentFinancialInstruments 2024-09-30 12864875 core:Non-currentFinancialInstruments 2025-09-30 12864875 core:Non-currentFinancialInstruments 2024-09-30 12864875 core:ShareCapital 2025-09-30 12864875 core:ShareCapital 2024-09-30 12864875 core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 12864875 core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 12864875 core:RetainedEarningsAccumulatedLosses 2025-09-30 12864875 core:RetainedEarningsAccumulatedLosses 2024-09-30 12864875 bus:Director1 2024-10-01 2025-09-30 12864875 core:FurnitureFittings 2024-10-01 2025-09-30 12864875 2023-10-01 2024-09-30 12864875 core:FurnitureFittings 2024-09-30 12864875 2024-09-30 12864875 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12864875 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12864875 bus:FRS102 2024-10-01 2025-09-30 12864875 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12864875 bus:Director2 2024-10-01 2025-09-30 12864875 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP