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frs-bus:OrdinaryShareClass1 2022-12-31 08255973 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 08255973 frs-bus:OrdinaryShareClass2 2021-12-31 08255973 frs-bus:OrdinaryShareClass2 2022-12-31 08255973 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 08255973 frs-bus:OrdinaryShareClass3 2021-12-31 08255973 frs-bus:OrdinaryShareClass3 2022-12-31 08255973 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 08255973 frs-bus:OrdinaryShareClass4 2021-12-31 08255973 frs-bus:OrdinaryShareClass4 2022-12-31 08255973 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 08255973 frs-bus:OrdinaryShareClass5 2021-12-31 08255973 frs-bus:OrdinaryShareClass5 2022-12-31 08255973 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 08255973 frs-bus:PreferenceShareClass1 2021-12-31 08255973 frs-bus:PreferenceShareClass1 2022-12-31 08255973 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 08255973 frs-bus:PreferenceShareClass2 2021-12-31 08255973 frs-bus:PreferenceShareClass2 2022-12-31 08255973 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 08255973 frs-bus:PreferenceShareClass3 2021-12-31 08255973 frs-bus:PreferenceShareClass3 2022-12-31 08255973 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 08255973 frs-bus:PreferenceShareClass4 2021-12-31 08255973 frs-bus:PreferenceShareClass4 2022-12-31 08255973 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 08255973 frs-bus:PreferenceShareClass5 2021-12-31 08255973 frs-bus:PreferenceShareClass5 2022-12-31 08255973 1 2022-01-01 2022-12-31 08255973 1 2022-12-31 08255973 1 2022-01-01 2022-12-31 08255973 frs-core:LeasedAssets 2022-01-01 2022-12-31 08255973 frs-core:OwnedAssets 2022-01-01 2022-12-31 08255973 frs-core:CurrencyRisk 2022-01-01 2022-12-31 08255973 frs-core:MarketRisk 2022-01-01 2022-12-31 08255973 frs-core:InterestRateRisk 2022-01-01 2022-12-31 08255973 frs-core:DeferredTaxation 2022-01-01 2022-12-31 08255973 frs-core:DeferredTaxation 2021-12-31 08255973 frs-core:DeferredTaxation 2022-12-31 08255973 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 08255973 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 08255973 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 08255973 frs-core:ProvisionsDeferredTax 2022-12-31 08255973 frs-core:OtherDeferredTax 2022-12-31 08255973 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 08255973 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 08255973 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 08255973 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 08255973 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 08255973 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 08255973 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 08255973 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 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Registered number: 08255973
INDOS FINANCIAL LIMITED
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08255973
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,458 8,989
Tangible Assets 5 16,712 22,102
18,170 31,091
CURRENT ASSETS
Debtors 6 1,842,559 1,544,869
Cash at bank and in hand 1,307,245 1,046,394
3,149,804 2,591,263
Creditors: Amounts Falling Due Within One Year 7 (907,142 ) (734,583 )
NET CURRENT ASSETS (LIABILITIES) 2,242,662 1,856,680
TOTAL ASSETS LESS CURRENT LIABILITIES 2,260,832 1,887,771
NET ASSETS 2,260,832 1,887,771
CAPITAL AND RESERVES
Called up share capital 8 113,906 113,906
Share premium account 908,997 908,997
Capital redemption reserve 426,730 426,730
Fair Value Reserve 9 12,076 22,731
Profit and Loss Account 799,123 415,407
SHAREHOLDERS' FUNDS 2,260,832 1,887,771
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 Abigail Sarah Holland
Director
19th April 2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
INDOS FINANCIAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08255973 . The registered office is The Scalpel, 18th Floor, 52 Lime Street, London, EC3M 7AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. They are amortised to profit and loss account over their estimated useful lives.
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:
Leasehold 3 years
Fixtures & Fittings 4 years
Computer Equipment 3 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 50 (2022: 53)
50 53
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 155,119
As at 31 December 2023 155,119
Amortisation
As at 1 January 2023 146,130
Provided during the period 7,531
As at 31 December 2023 153,661
Net Book Value
As at 31 December 2023 1,458
As at 1 January 2023 8,989
Page 2
Page 3
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 7,517 14,059 119,779 141,355
Additions - 7,052 (686 ) 6,366
As at 31 December 2023 7,517 21,111 119,093 147,721
Depreciation
As at 1 January 2023 7,517 11,893 99,843 119,253
Provided during the period - 1,841 9,915 11,756
As at 31 December 2023 7,517 13,734 109,758 131,009
Net Book Value
As at 31 December 2023 - 7,377 9,335 16,712
As at 1 January 2023 - 2,166 19,936 22,102
6. Debtors
2023 2022
£ £
Due after more than one year
Trade debtors 1,842,559 1,544,869
1,842,559 1,544,869
(i) Trade receivables are stated after provisions for impairment of £16,875 (2021: £16,875).
(ii) The loan receivable due from the immediate parent company is unsecured, repayable on demand and interest free.
(iii) The loans receivable from subsidiary companies, IFIDL and IFIL, and sister company, JTCUK, are unsecured, repayable on demand and interest free.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 907,142 734,583
907,142 734,583
(i) The loan payable due to JTCG is an unsecured subordinated loan, repayable on demand (subject to the Company continuing to maintain an appropriate level of capital to satisfy its regulatory capital requirement) and interest bearing at a rate of 4%.
(ii) Loans payable to subsidiary companies (IFIL and IFIDL) and sister companies (JTCCSI and JTCUK) are unsecured, repayable on demand and interest free.
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 113,906 113,906
Page 3
Page 4
9. Reserves
Fair Value Reserve
£
As at 1 January 2023 22,731
Movements in fair value reserve (10,655)
As at 31 December 2023 12,076
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Audit Information
The auditors report on the account of INDOS FINANCIAL LIMITED for the year ended 31 December 2023 was unqualified
The auditor's report was signed by Hani Salem (Senior Statutory Auditor) for and on behalf of PricewaterhouseCoopers CI LLP , Statutory Auditor
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