Company No: 04858172 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	T H Khan Lodhi
	Mrs B T Khan Lodhi
	I Khan-Lodhi

Secretary

T H Khan Lodhi

Registered office	21 Skinner Street
	Gillingham
	ME7 1HD
	United Kingdom

Company number

04858172 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor, Maritime Place
	Quayside
	Chatham Maritime
	Chatham
	Kent
	ME4 4QZ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Irum Holdings Limited for the financial year ended 30 June 2025 which comprise the Balance Sheet and the related notes 1 to 4 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 www.icaew.com/regulation.

This report is made solely to the Board of Directors of Irum Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Irum Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Irum Holdings 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 Irum Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Irum Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Irum Holdings Limited. You consider that Irum Holdings Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Irum Holdings 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 financial statements.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

26 June 2026

	Note	2025		2024
		£		£
Fixed assets
Investments	2	20,100		20,100
		20,100		20,100
Current assets
Debtors	3	100		100
		100		100
Creditors: amounts falling due within one year	4	( 200)		( 200)
Net current liabilities		(100)		(100)
Total assets less current liabilities		20,000		20,000
Net assets		20,000		20,000
Capital and reserves
Called-up share capital		301		301
Share premium account		19,899		19,899
Profit and loss account		( 200 )		( 200 )
Total shareholders' funds		20,000		20,000

For the financial 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 financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Irum Holdings Limited (registered number: 04858172) were approved and authorised for issue by the Board of Directors on 24 June 2026. They were signed on its behalf by:

T H Khan Lodhi Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Irum Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 21 Skinner Street, Gillingham, ME7 1HD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

2. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 July 2024	20,100
At 30 June 2025	20,100
Carrying value at 30 June 2025	20,100
Carrying value at 30 June 2024	20,100

3. Debtors

	2025		2024
	£		£
Other debtors	100		100

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	200		200