5 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 765,290 765,290 765,290 xbrli:pure xbrli:shares iso4217:GBP 10806431 2024-07-01 2025-06-30 10806431 2025-06-30 10806431 2024-06-30 10806431 2023-07-01 2024-06-30 10806431 2024-06-30 10806431 2023-06-30 10806431 bus:Director1 2024-07-01 2025-06-30 10806431 core:WithinOneYear 2025-06-30 10806431 core:WithinOneYear 2024-06-30 10806431 core:AfterOneYear 2025-06-30 10806431 core:AfterOneYear 2024-06-30 10806431 core:ShareCapital 2025-06-30 10806431 core:ShareCapital 2024-06-30 10806431 core:RetainedEarningsAccumulatedLosses 2025-06-30 10806431 core:RetainedEarningsAccumulatedLosses 2024-06-30 10806431 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 10806431 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 10806431 bus:SmallEntities 2024-07-01 2025-06-30 10806431 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 10806431 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10806431 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10806431 bus:FullAccounts 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 10806431

IDA Investments Ltd

Filleted Unaudited Financial Statements

30 June 2025

IDA Investments Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 765,290 | 765,290

Current assets

Cash at bank and in hand | 4,393 | 1,142

Creditors: amounts falling due within one year | 6 | 19,443 | 19,057
| -------- | --------
Net current liabilities | 15,050 | 17,915
| --------- | ---------
Total assets less current liabilities | 750,240 | 747,375

Creditors: amounts falling due after more than one year | 7 | 746,621 | 746,621
| --------- | ---------
Net assets | 3,619 | 754
| --------- | ---------

Capital and reserves

Called up share capital | 3 | 3
Profit and loss account | 3,616 | 751
| ------- | ----
Shareholders funds | 3,619 | 754
| ------- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The 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 Act with respect to accounting records and the preparation of financial statements .

IDA Investments Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 11 March 2026 , and are signed on behalf of the board by:

AS Sumal
Director

Company registration number: 10806431

IDA Investments Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2, 32-34 Station Close, Potters Bar, Herts, EN6 1TL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for rental income.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Tangible assets

| Freehold property
| £
Cost |
At 1 July 2024 and 30 June 2025 | 765,290
| ---------
Depreciation |
At 1 July 2024 and 30 June 2025 | –
| ---------
Carrying amount |
At 30 June 2025 | 765,290
| ---------
At 30 June 2024 | 765,290
| ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 18,276 | 18,277
Corporation tax | 387 | –
Other creditors | 780 | 780
| -------- | --------
| 19,443 | 19,057
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 473,924 | 473,924
Other creditors | 272,697 | 272,697
| --------- | ---------
| 746,621 | 746,621
| --------- | ---------

Bank loans are secured upon the specific investment property they are loaned against.