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Registered number: 09044221 IPA ADVISORY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
IPA ADVISORY LIMITED REGISTERED NUMBER: 09044221 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 240,215 |  | 201,714 |
Cash at bank and in hand |  | 20 |  | 7,164 |
|  | 240,235 |  | 208,878 |
Creditors: amounts falling due within one year | 7 | (2,317,290) |  | (2,285,933) |
Net current liabilities |  |  | (2,077,055) |  | (2,077,055)
Net liabilities |  |  | (2,077,055) |  | (2,077,055)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,900,101 |  | 2,900,101
Share premium account |  |  | 81,185 |  | 81,185
Profit and loss account |  |  | (5,058,341) |  | (5,058,341)
|  |  | (2,077,055) |  | (2,077,055)
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IPA ADVISORY LIMITED REGISTERED NUMBER: 09044221 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 For the period ended 30 June 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D J S Horner
Director
Date: 8 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
IPA ADVISORY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
IPA Advisory Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 150 Holborn, London, EC1N 2NS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £1. The reporting date has been extended to facilitate the planned striking off of the company. The financial statements are for the 18 month period from 1 January 2024 to 30 June 2025. The corresponding figures are for the 12 months to 31 December 2023 and are therefore not entirely comparable.
| 2.2 | Going concern
The Company is not trading. The directors consider that circumstances under which clients of other group entities require or prefer a UK contracting entity are likely to be infrequent and consequently the Company will shortly be struck off the company register. Therefore, the financial statements have been prepared on a basis other than going concern. No adjustments were required as a result of preparing the accounts on a basis other than as a going concern. Page 3
IPA ADVISORY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
IPA ADVISORY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
The directors have made key assumptions regarding the valuation of investments, where their value in use has been assessed in arriving at an impairment charge. Page 5
IPA ADVISORY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 2).
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 81,285
| At 30 June 2025 | 81,285
| Impairment |
| At 1 July 2024 | 81,285
| At 30 June 2025 | 81,285
| Net book value |
| At 30 June 2025 | -
| At 30 June 2023 | -
6. | Debtors
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Trade debtors | 40,094 | -
| Amounts owed by group undertakings | 196,113 | 196,113
| Other debtors | 1,960 | 2,474
| Prepayments and accrued income | 2,048 | 3,127
|  | 240,215 | 201,714
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IPA ADVISORY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Trade creditors | - | 1,362
| Amounts owed to group undertakings | 2,301,461 | 2,271,921
| Accruals and deferred income | 15,829 | 12,650
|  | 2,317,290 | 2,285,933
8. | Contingent liabilities
The Company has outstanding liabilities in respect of unpaid bid bonds for a subsidiary Company relating to historic consultancy contracts. There is uncertainty over the outstanding liabilities and whether these will be paid or if they are to be paid, what the amount would be. Accordingly, no provision for potential settlement has been recognised in the financial statements.
9. | Related party transactions
| The Company has taken advantage of the FRS 102 paragraph 1AC.35 exemption not to disclose transactions with other members of the group that are wholly owned by the ultimate parent undertaking, Dar Al-Handasah Consultants Shair and Partners Holdings Ltd.
10. | Parent undertaking
The parent undertaking of the smallest group for which consolidated financial statements are prepared, is Dar Al-Handasah (UK) Limited, a company registered in England and Wales at the registered office address of 150 Holborn, London, EC1N 2NS.
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