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| REGISTRAR OF COMPANIES

Registration number: 13089165

Islam Issa Limited
Unaudited Financial Statements
31 August 2025

Islam Issa Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 4

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Islam Issa 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 Islam Issa Limited for the year ended 31 August 2025 as set out on pages 2 to 9 from the company's accounting records and from information and explanations you have given 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/regulation.

This report is made solely to the Board of Directors of Islam Issa Limited, as a body, in accordance with the terms of our engagement letter dated 25 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Islam Issa Limited and state those matters that we have agreed to state to the Board of Directors of Islam Issa 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 Islam Issa Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Islam Issa 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 loss of Islam Issa Limited. You consider that Islam Issa Limited 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 Islam Issa 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 statutory accounts.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

6 March 2026

Islam Issa Limited

(Registration number: 13089165)
Balance Sheet as at 31 August 2025

| Note | 31 August 2025 £ | 31 August 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 6,956 | 7,414
Other financial assets | 5 | 14,878 | 13,560
|  | 21,834 | 20,974
Current assets |  |  |
Debtors | 6 | 889 | 304
Cash at bank and in hand |  | 974 | 3,732
|  | 1,863 | 4,036
Creditors: Amounts falling due within one year | 7 | (21,706) | (20,896)
Net current liabilities |  | (19,843) | (16,860)
Net assets |  | 1,991 | 4,114
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 10 | 10
Profit and loss account |  | 1,981 | 4,104
Total equity |  | 1,991 | 4,114

Islam Issa Limited

(Registration number: 13089165)
Balance Sheet as at 31 August 2025 (continued)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 March 2026

.........................................

I A Issa

Director

Islam Issa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Clint Mill
Cornmarket
PENRITH
CA11 7HW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company has net current liabilities at 31 August 2025 and meets its day to day working capital requirements through short term loans from the directors. On the basis of this support, the directors consider it appropriate to prepare the financial statements on the going concern basis.
However, should the company not have the support of its directors, and therefore be unable to continue trading, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for any further liabilities which might arise, and to reclassify fixed assets and long term liabilities as current assets and current liabilities.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Islam Issa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and office equipment | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Islam Issa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Equity shares and debt securities
Recognition and measurement
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Impairment
For instruments measured at cost less impairment the impairment is the difference between the assets' carrying amount and the best estimate the entity would receive for the asset if it were sold at the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Islam Issa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4 | Tangible assets

| Furniture, fittings and office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 10,019 | 10,019
Additions | 2,370 | 2,370
At 31 August 2025 | 12,389 | 12,389
Depreciation
At 1 September 2024 | 2,605 | 2,605
Charge for the year | 2,828 | 2,828
At 31 August 2025 | 5,433 | 5,433
Carrying amount
At 31 August 2025 | 6,956 | 6,956
At 31 August 2024 | 7,414 | 7,414

Islam Issa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5 | Other financial assets (current and non-current)

| 31 August 2025 £ | 31 August 2024 £
Non-current financial assets
Financial assets at fair value through profit and loss | 14,878 | 13,560

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 September 2024 | 13,560 | 13,560
Fair value adjustments | 1,318 | 1,318
At 31 August 2025 | 14,878 | 14,878
Impairment
Carrying amount
At 31 August 2025 | 14,878 | 14,878

6 | Debtors

| 31 August 2025 £ | 31 August 2024 £
Other debtors | 889 | 304
| 889 | 304

7 | Creditors

| Note | 31 August 2025 £ | 31 August 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 19,508 | 18,300
Other creditors |  | 2,198 | 2,596
|  | 21,706 | 20,896

Islam Issa Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

8 | Loans and borrowings

| 31 August 2025 £ | 31 August 2024 £
Current loans and borrowings
Other borrowings | 19,508 | 18,300

9 | Financial instruments

Financial assets measured at fair value

Portfolio of equities and bonds
Value at quoted market prices in active markets.
The fair value is £14,878 (2024 - £13,560) and the change in value included in profit or loss is £1,318 (2024 - £2,110).