Silverfin false false 31/07/2025 01/08/2024 31/07/2025 J C Dwek 06/12/2021 N L Dwek 30/11/1991 E S Dwek 10/11/2015 01 July 2026 The principal activity of the Company is that of a holding company. 02475018 2025-07-31 02475018 bus:Director1 2025-07-31 02475018 bus:Director2 2025-07-31 02475018 bus:Director3 2025-07-31 02475018 2024-07-31 02475018 core:CurrentFinancialInstruments 2025-07-31 02475018 core:CurrentFinancialInstruments 2024-07-31 02475018 core:ShareCapital 2025-07-31 02475018 core:ShareCapital 2024-07-31 02475018 core:RetainedEarningsAccumulatedLosses 2025-07-31 02475018 core:RetainedEarningsAccumulatedLosses 2024-07-31 02475018 core:CostValuation 2024-07-31 02475018 core:DisposalsRepaymentsInvestments 2025-07-31 02475018 core:CostValuation 2025-07-31 02475018 bus:OrdinaryShareClass1 2025-07-31 02475018 2024-08-01 2025-07-31 02475018 bus:FilletedAccounts 2024-08-01 2025-07-31 02475018 bus:SmallEntities 2024-08-01 2025-07-31 02475018 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 02475018 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02475018 bus:Director1 2024-08-01 2025-07-31 02475018 bus:Director2 2024-08-01 2025-07-31 02475018 bus:Director3 2024-08-01 2025-07-31 02475018 2023-08-01 2024-07-31 02475018 core:Subsidiary1 2024-08-01 2025-07-31 02475018 core:Subsidiary1 1 2024-08-01 2025-07-31 02475018 core:Subsidiary1 1 2023-08-01 2024-07-31 02475018 core:Subsidiary2 2024-08-01 2025-07-31 02475018 core:Subsidiary2 1 2024-08-01 2025-07-31 02475018 core:Subsidiary2 1 2023-08-01 2024-07-31 02475018 core:Subsidiary3 2024-08-01 2025-07-31 02475018 core:Subsidiary3 1 2024-08-01 2025-07-31 02475018 core:Subsidiary3 1 2023-08-01 2024-07-31 02475018 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 02475018 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 02475018 (England and Wales)

# I G P HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

I G P HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

I G P HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 July 2025
I G P HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 300 |  | 450
|  | 300 |  | 450
Current assets |  |  |  |
Debtors | 4 | 96,712 |  | 6,440
|  | 96,712 |  | 6,440
Creditors: amounts falling due within one year | 5 | ( 2,300) |  | ( 2,850)
Net current assets |  | 94,412 |  | 3,590
Total assets less current liabilities |  | 94,712 |  | 4,040
Net assets |  | 94,712 |  | 4,040
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1,000,000 |  | 1,000,000
Profit and loss account |  | ( 905,288 ) |  | ( 995,960 )
Total shareholders' funds |  | 94,712 |  | 4,040

For the financial year ending 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of I G P Holdings Limited (registered number: 02475018) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

J C Dwek Director |

01 July 2026

I G P HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
I G P HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 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

I G P 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 35 Ballards Lane, London, N3 1XW, 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 £.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Fixed asset investments

Investments in joint ventures are measured at cost less accumulated impairment

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to and from third parties and loans to and from related parties.

Financial assets
Basic financial assets, including other debtors, and amounts due from related companies, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#####

#### 2. Employees

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

#### 3. Fixed asset investments

| Investments in joint ventures |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 August 2024 | 450 |  | 450
Disposals | ( 150) |  | ( 150)
At 31 July 2025 | 300 |  | 300
Carrying value at 31 July 2025 | 300 |  | 300
Carrying value at 31 July 2024 | 450 |  | 450

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.07.2025 | Ownership 31.07.2024
Moonraker Alley Limited | Leonard Curtis House Elms Square Bury New Road, Whitefield, Manchester, M45 7TA, United Kingdom | Property development | Ordinary | 0.00% | 50.00%
Moonraker Alley Holdings Limited | 18 Molasses Row, Plantation Wharf, London, SW11 3UX, United Kingdom | Property development holding company | Ordinary | 0.00% | 50.00%
Moonraker Alley 1 Limited | 18 Molasses Row, Plantation Wharf, London, SW11 3UX, United Kingdom | Property development | Ordinary | 50.00% | 50.00%
Moonraker Alley 2 Limited | 18 Molasses Row, Plantation Wharf, London, SW11 3UX, United Kingdom | Dormant company | Ordinary | 50.00% | 50.00%
Moonraker Alley 3 Limited | 18 Molasses Row, Plantation Wharf, London, SW11 3UX, United Kingdom | Dormant company | Ordinary | 50.00% | 50.00%

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by group undertakings | 95,592 |  | 6,440
Accrued income | 870 |  | 0
Other debtors | 250 |  | 0
| 96,712 |  | 6,440

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 2,100 |  | 2,500
Other creditors | 200 |  | 350
| 2,300 |  | 2,850

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000,000 Ordinary shares of £ 1.00 each | 1,000,000 |  | 1,000,000

#### 7. Ultimate controlling party

The company's immediate and ultimate parent undertaking is Bronze Holdings Limited ("BHL"), a company incorporated in Guernsey whose registered office address is Elm House, St Julian's Avenue, St Peter Port, GY1 1GZ.