Islamic Chamber For Halal Services LLP

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

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

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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.

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)

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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	-

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