Registered number
15467249
IFRAH LTD
Filleted Accounts
28 February 2026

IFRAH LTD
Registered number: | 15467249
Balance Sheet
as at 28 February 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 8,229 |  |  | 674
Current assets
Cash at bank and in hand |  |  | 7,852 |  |  | -
Creditors: amounts falling due within one year | 4 |  | (3,157) |  |  | (267)
Net current assets/(liabilities) |  |  |  | 4,695 |  |  | (267)
Net assets |  |  |  | 12,924 |  |  | 407
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 12,824 |  |  | 307
Shareholders' funds |  |  |  | 12,924 |  |  | 407
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sana Hafeez Awan
Director
Approved by the board on 18 April 2026

IFRAH LTD
Notes to the Accounts
for the year ended 28 February 2026
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 March 2025 | 674
| Additions | 7,690
| At 28 February 2026 | 8,364
| Depreciation
| Charge for the year | 135
| At 28 February 2026 | 135
| Net book value
| At 28 February 2026 | 8,229
| At 28 February 2025 | 674
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 1,078 |  | -
| Other creditors | 2,079 |  | 267
|  |  |  |  |  | 3,157 |  | 267
5 | Other information
| IFRAH LTD is a private company limited by shares and incorporated in England. Its registered office is:

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