ACCOUNTS - Final Accounts preparation

Registered number: 10705614

IPE FREEHOLDS LIMITED

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 27 SEPTEMBER 2025

IPE FREEHOLDS LIMITED

COMPANY INFORMATION

Director	Mohammed Adnan Imam


Registered number	10705614


Registered office	2nd Floor
	22 Gilbert Street
	London
	W1K 5HD

IPE FREEHOLDS LIMITED

CONTENTS

	Page
Director's report	1
Profit and loss account	2
Balance sheet	3 - 4
Notes to the financial statements	5 - 7

IPE FREEHOLDS LIMITED

DIRECTOR'S REPORT

FOR THE PERIOD ENDED 27 SEPTEMBER 2025

The director presents his report and the financial statements for the Period ended 27 September 2025.

Principal activity

Enter the Company's principal activity here...

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

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

Mohammed Adnan Imam

Director

Date: 26 June 2026

Page 1

IPE FREEHOLDS LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE PERIOD ENDED 27 SEPTEMBER 2025

	27 September	27 September
	2025	2024
Note	£	£


Turnover	7,566	(57,450)
Gross profit/(loss)	7,566	(57,450)
Administrative expenses	(1,007)	(2,432)
Operating profit/(loss)	6,559	(59,882)
Interest payable and similar expenses	(939)	(1,102)
Profit/(loss) before tax	5,620	(60,984)
Profit/(loss) for the financial Period	5,620	(60,984)

There are no items of other comprehensive income for 2025 or 2024 other than the profit/(loss) for the Period. As a result, no separate Statement of Comprehensive Income has been presented.

The notes on pages 5 to 7 form part of these financial statements.

Page 2

IPE FREEHOLDS LIMITED

REGISTERED NUMBER: 10705614

BALANCE SHEET

AS AT 27 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets			45,000		45,000
			45,000		45,000
Current assets
Debtors: amounts falling due within one year	4	-		10
		-		10
Creditors: amounts falling due within one year	5	(59,090)		(64,720)
Net current liabilities			(59,090)		(64,710)
Total assets less current liabilities			(14,090)		(19,710)

Net liabilities			(14,090)		(19,710)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(14,190)	(19,810)
	(14,090)	(19,710)

Page 3

IPE FREEHOLDS LIMITED

REGISTERED NUMBER: 10705614

BALANCE SHEET (CONTINUED)

AS AT 27 SEPTEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his 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 financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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

Mohammed Adnan Imam

Director

Date: 26 June 2026

Page 4

IPE FREEHOLDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 27 SEPTEMBER 2025

1.	General information

The company is a members limited liability company incorporated in the United Kingdom.
The registered address of the company is:
22 Gilbert Street
London
W1K 5HD

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 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

IPE FREEHOLDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 27 SEPTEMBER 2025

2.Accounting policies (continued)

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the Period in which they are incurred.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any 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.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the Period was 0 (2024 - 0).

Debtors

					2025	2024
					£	£


Other debtors	-	10
	-	10

Page 6

IPE FREEHOLDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 27 SEPTEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	34,398	34,492
Trade creditors	5,060	5,060
Other creditors	19,632	25,168
	59,090	64,720

6.	Related party transactions
	As at the reporting date, the company had related party balances due to:

		2025	2024
		£	£

7.	Controlling party

The ultimate controlling party is Mohammed Adnan Imam by virtue of his shareholding..

Page 7