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dpl-frs:Item6 2021-06-01 2022-05-31 07242603 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 07242603 dpl-frs:Item7 2021-06-01 2022-05-31 07242603 dpl-frs:Item7 2021-05-31 07242603 dpl-frs:Item7 2022-05-31 07242603 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 07242603 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 07242603 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 07242603 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 07242603 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 07242603 dpl-frs:Item8 2021-06-01 2022-05-31 07242603 dpl-frs:Item8 2021-05-31 07242603 dpl-frs:Item8 2022-05-31 07242603 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 07242603 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 07242603 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 07242603 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 07242603 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 07242603 dpl-frs:Item9 2021-06-01 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Registered number: 07242603
Indigozest Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Indigozest Limited for the year ended 31 May 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Indigozest Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Indigozest Limited and state those matters that we have agreed to state to the directors of Indigozest Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Indigozest Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Indigozest Limited . You consider that Indigozest Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Indigozest Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
15/12/2023
DNS Associates
34a Watling Street
Radlett
Hertfordshire
WD7 7NN
Page 1
Page 2
Balance Sheet
Registered number: 07242603
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 143,000 -
Tangible Assets 5 63,932 45,737
206,932 45,737
CURRENT ASSETS
Stocks 6 12,150 16,284
Debtors 7 111,782 172,412
Cash at bank and in hand 301,742 319,689
425,674 508,385
Creditors: Amounts Falling Due Within One Year 8 (301,479 ) (157,071 )
NET CURRENT ASSETS (LIABILITIES) 124,195 351,314
TOTAL ASSETS LESS CURRENT LIABILITIES 331,127 397,051
Creditors: Amounts Falling Due After More Than One Year 9 (100,500 ) (154,500 )
NET ASSETS 230,627 242,551
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account 230,622 242,546
SHAREHOLDERS' FUNDS 230,627 242,551
Page 2
Page 3
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr N Landschultz
Director
15/12/2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Indigozest Limited is a private company, limited by shares, registered in England and Wales. The company's registered numberand registered office address can be found on the Company Information page. 
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial ReportingStandard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and theCompanies Act 2006. The financial statements have been prepared under the historical costconvention.
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxand other sales taxes. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life
Leasehold Straight line over 7 years
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment Straight line over 3 years
2.5. Stocks and Work in Progress
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme arecharged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 13)
15 13
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 -
Additions 178,677
As at 31 May 2023 178,677
Amortisation
As at 1 June 2022 -
Provided during the period 35,677
As at 31 May 2023 35,677
Net Book Value
As at 31 May 2023 143,000
As at 1 June 2022 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 2,912 8,326 81,979 32,753 125,970
Additions - 8,310 30,176 4,192 42,678
As at 31 May 2023 2,912 16,636 112,155 36,945 168,648
Depreciation
As at 1 June 2022 832 6,443 45,654 27,304 80,233
Provided during the period 416 2,548 16,625 4,894 24,483
As at 31 May 2023 1,248 8,991 62,279 32,198 104,716
Net Book Value
As at 31 May 2023 1,664 7,645 49,876 4,747 63,932
As at 1 June 2022 2,080 1,883 36,325 5,449 45,737
6. Stocks
2023 2022
£ £
Stock 12,150 16,284
12,150 16,284
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 80,139 99,245
Other debtors 16,838 13,161
Prepayments and accrued income 14,805 11,270
VAT - 48,736
111,782 172,412
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 41,852 20,479
Bank loans and overdrafts 30,000 30,000
Corporation tax 46,573 91,817
VAT 21,104 -
Other creditors 149,429 1,362
Accruals and deferred income 4,014 176
Directors' loan accounts 8,507 13,237
301,479 157,071
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 2-5 years 62,500 92,500
Directors loan account 38,000 62,000
100,500 154,500
In June 2020 the company availed itself of a Govt-backed CBILS Loan. There was no interest payable, nor capital repayments due, for the first year. Over the remaining 5 year term, the loan is repayable by equal instalments, with interest at 5%. There are no penalties on early redemption.
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5 5
Number:
Class:
Nominal
2023
2022
Value
£
£
96
Ordinary
£0.05
4.80
4.80
1
Ordinary A
£0.05
0.05
0.05
1
Ordinary B
£0.05
0.05
0.05
1
Ordinary C
£0.05
0.05
0.05
1
Ordinary D
£0.05
0.05
0.05
image
image
5
image
5
image
...CONTINUED
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10. Share Capital - continued
The Ordinary shares have full voting and dividend rights, whereas the Ordinary A, B, C and D shares have dividend rights only.
11. Other Commitments
Minimum lease payments under non-cancellable operating leaseas fall due as follows:
2023 2022
£ £
Not later than one year 50,220 50,220
Later than one year and not later than five years 86,564 132,160
136,784 182,380
12. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 189,498 160,550
189,498 160,550
13. Related Party Transactions
During the year, total dividends of £189,498 (2022 - £160,550) were paid to the directors.
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