Intra Urban Developments LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC329552

Intra Urban Developments LLP

Filleted Unaudited Financial Statements

31 July 2025

Intra Urban Developments LLP

Financial Statements

Year ended 31 July 2025

Contents	Page

Members' report	1

Statement of financial position	2

Notes to the financial statements	4

Intra Urban Developments LLP

Members' Report

Year ended 31 July 2025

The members present their report and the unaudited financial statements of the LLP for the year ended 31 July 2025 .

Principal activities

The principle activity of the LLP is that of Project Management and consultancy services.

Designated members

The designated members who served the LLP during the year were as follows:

Mr Z P Hanif
Ms R Allana

Policy regarding members' drawings and the subscription and repayment of amounts subscribed or otherwise contributed by members

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.

New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amounts of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members.

This report was approved by the members on 29 July 2026 and signed on behalf of the members by:

Mr Z P Hanif

Designated Member

Registered office:

130 Brixton Hill

London

SW2 1RS

Intra Urban Developments LLP

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		12,528	15,660

Current assets

Debtors	5	100,115	98,990
Cash at bank and in hand		1,680	1,705
		---------	---------
		101,795	100,695

Creditors: amounts falling due within one year	6	114,323		116,355
		---------		---------
Net current liabilities			12,528	15,660
			--------	--------
Total assets less current liabilities			–	–

Represented by:

Loans and other debts due to members

Other amounts	–	–
	----	----

Members' other interests

Other reserves	–	–
	----	----
	–	–
	----	----

Total members' interests

Amounts due from members	(96,435)	(75,310)
Loans and other debts due to members	–	–
Members' other interests	–	–
	--------	--------
	(96,435)	(75,310)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

For the year ending 31 July 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

Intra Urban Developments LLP

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the members and authorised for issue on 29 July 2026 , and are signed on their behalf by:

Mr Z P Hanif

Designated Member

Registered number: OC329552

Intra Urban Developments LLP

Notes to the Financial Statements

Year ended 31 July 2025

1.	General information

The LLP is registered in England and Wales. The address of the registered office is 130 Brixton Hill, London, SW2 1RS.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investment that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	20% reducing balance
Motor Vehicles	-	25% reducing balance
Computer Equipment	-	33% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4.	Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024 and 31 July 2025	655	59,739	13,422	73,816
	----	--------	--------	--------
Depreciation
At 1 August 2024	655	44,079	13,422	58,156
Charge for the year	–	3,132	–	3,132
	----	--------	--------	--------
At 31 July 2025	655	47,211	13,422	61,288
	----	--------	--------	--------
Carrying amount
At 31 July 2025	–	12,528	–	12,528
	----	--------	--------	--------
At 31 July 2024	–	15,660	–	15,660
	----	--------	--------	--------

5.	Debtors

	2025	2024
	£	£
Other debtors	100,115	98,990
	---------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	40,850	40,850
Other creditors	73,473	75,505
	---------	---------
	114,323	116,355
	---------	---------

7.	Related party transactions

At the balance sheet date the LLP owed £72,705 to entities under common control (2024: £72,705). Mr Hanif is a director and a 40% shareholder in Coldspeare Ltd. At the balance sheet date the LLP was owed £nil from Coldspeare Ltd (2024: £20,000).

8.	Controlling party

The limited liability partnership was under the control of Mr Zahid Hanif, a designated member, during the current period.