Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 OC445835 ICCD Holding Limited Core (Trustee) Services SA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC445835 2024-12-31 OC445835 2025-12-31 OC445835 2025-01-01 2025-12-31 OC445835 frs-core:CurrentFinancialInstruments 2025-12-31 OC445835 frs-core:ComputerEquipment 2025-12-31 OC445835 frs-core:ComputerEquipment 2025-01-01 2025-12-31 OC445835 frs-core:ComputerEquipment 2024-12-31 OC445835 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 OC445835 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 OC445835 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 OC445835 frs-core:OtherResidualIntangibleAssets 2025-12-31 OC445835 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 OC445835 frs-core:OtherResidualIntangibleAssets 2024-12-31 OC445835 frs-bus:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC445835 frs-bus:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 OC445835 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 OC445835 frs-bus:SmallEntities 2025-01-01 2025-12-31 OC445835 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC445835 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 OC445835 frs-core:CurrentFinancialInstruments 1 2025-12-31 OC445835 frs-countries:EnglandWales 2025-01-01 2025-12-31 OC445835 frs-bus:PartnerLLP1 2025-01-01 2025-12-31 OC445835 frs-bus:PartnerLLP2 2025-01-01 2025-12-31 OC445835 2023-12-31 OC445835 2024-12-31 OC445835 2024-01-01 2024-12-31 OC445835 frs-core:CurrentFinancialInstruments 2024-12-31 OC445835 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: OC445835
Islamic Chamber For Halal Services LLP
Unaudited Financial Statements
For The Year Ended 31 December 2025
Islamic Chamber For Halal Services LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Islamic Chamber For Halal Services LLP
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: OC445835

| 2025 | 2024
--- | --- | ---
| Notes | $ | $ | $ | $
FIXED ASSETS
Intangible Assets | 4 |  | 19,854 |  | 34,391
Tangible Assets | 5 |  | 2,436 |  | 3,861
|  |  | 22,290 |  | 38,252
CURRENT ASSETS
Debtors | 6 | 187,096 |  | 23,150 |
Cash at bank and in hand |  | 13,453 |  | 61,673 |
|  | 200,549 |  | 84,823 |
Creditors: Amounts Falling Due Within One Year | 7 | (92,484 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 108,065 |  | 84,823
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 130,355 |  | 123,075
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 130,355 |  | 123,075
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability |  | 992,284 |  | 922,615 |
|  |  | 992,284 |  | 922,615
Equity
Members' other interests
Members' capital |  | 1,245 |  | 1,245 |
Other reserves |  | (863,174) |  | (800,785) |
|  |  | (861,929) |  | (799,540)
|  |  | 130,355 |  | 123,075
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 992,284 |  | 922,615
Members' other interests |  |  | (861,929) |  | (799,540)
|  |  | 130,355 |  | 123,075

Page 1
Page 2
Islamic Chamber For Halal Services LLP
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 applicable to LLPs subject to the small LLPs regime.)
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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

ICCD Holding Limited Designated Member
05/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Islamic Chamber For Halal Services LLP
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Islamic Chamber For Halal Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC445835 . The Registered Office is C/O Merit Accountants, 16 Upper Woburn Place, London, England, WC1H 0AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in US Dollars which is the functional currency of the LLP.
2.2. Turnover
Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.
If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Halal Mark 3 years straight line
Halal Platform 4 years straight line
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% straight line

3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 13 (2024: 14)
13 14
Page 3
Page 4
Islamic Chamber For Halal Services LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other | Halal Platform | Total
--- | --- | --- | ---
| $ | $ | $
Cost
As at 1 January 2025 | 26,122 | 71,106 | 97,228
As at 31 December 2025 | 26,122 | 71,106 | 97,228
Amortisation
As at 1 January 2025 | 8,708 | 54,129 | 62,837
Provided during the period | 8,708 | 5,829 | 14,537
As at 31 December 2025 | 17,416 | 59,958 | 77,374
Net Book Value
As at 31 December 2025 | 8,706 | 11,148 | 19,854
As at 1 January 2025 | 17,414 | 16,977 | 34,391

5. Tangible Assets

| Computer Equipment
--- | ---
| $
Cost
As at 1 January 2025 | 9,752
As at 31 December 2025 | 9,752
Depreciation
As at 1 January 2025 | 5,891
Provided during the period | 1,425
As at 31 December 2025 | 7,316
Net Book Value
As at 31 December 2025 | 2,436
As at 1 January 2025 | 3,861

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Due within one year
Trade debtors | 60,000 |  | 21,150
Other debtors | 116,216 |  | 2,000
Prepayments and accrued income | 10,880 |  | -
| 187,096 |  | 23,150

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| $ |  | $
Other creditors | 92,484 |  | -

Page 4