REGISTERED NUMBER: 11678791 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

IIU PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S Uppal

SECRETARY:

Mrs S Uppal

REGISTERED OFFICE:

Unit 1 Impact Park Willenhall Lane Indus

Willenhall Lane

Walsall

West Midlands

WS3 2XN

REGISTERED NUMBER:

11678791 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

749,264

753,179

Investments

5

5

5

749,269

753,184

CURRENT ASSETS

Debtors

6

340,847

377,743

Cash at bank

215,046

74,355

555,893

452,098

CREDITORS

Amounts falling due within one year

7

687,446

696,614

NET CURRENT LIABILITIES

(131,553

)

(244,516

)

TOTAL ASSETS LESS CURRENT LIABILITIES

617,716

508,668

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

617,616

508,568

617,716

508,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mrs S Uppal - Director

1.	STATUTORY INFORMATION

IIU Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the rents received or receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

727,079

50,000

777,079

DEPRECIATION

At 1 December 2024

-

23,900

23,900

Charge for year

-

3,915

3,915

At 30 November 2025

-

27,815

27,815

NET BOOK VALUE

At 30 November 2025

727,079

22,185

749,264

At 30 November 2024

727,079

26,100

753,179

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

5

NET BOOK VALUE

At 30 November 2025

5

At 30 November 2024

5

6.

DEBTORS

30.11.25

30.11.24

£

£

Amounts falling due within one year:

Trade debtors

22,043

27,743

Other debtors

-

350,000

22,043

377,743

Amounts falling due after more than one year:

Other debtors

318,804

-

Aggregate amounts

340,847

377,743

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

20,741

6,614

Tax

36,236

47,338

Social security and other taxes

(202

)

-

Other creditors

603,685

603,685

Directors' current accounts

16,857

16,857

Accruals and deferred income

10,129

22,120

687,446

696,614