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REGISTERED NUMBER: 06248802 (England and Wales)















Unaudited Financial Statements

for the Period 1st August 2023 to 31st March 2024

for

Indigo Cultural Consulting Limited

Indigo Cultural Consulting Limited (Registered number: 06248802)






Contents of the Financial Statements
for the Period 1st August 2023 to 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Indigo Cultural Consulting Limited

Company Information
for the Period 1st August 2023 to 31st March 2024







DIRECTOR: Mrs K S Rami





REGISTERED OFFICE: 8 Mill Hill
Shoreham-by-Sea
West Sussex
BN43 5TH





REGISTERED NUMBER: 06248802 (England and Wales)





ACCOUNTANTS: Cloud Concepts Accounting Ltd
8 Mill Hill
Shoreham By Sea
West Sussex
BN43 5TH

Indigo Cultural Consulting Limited (Registered number: 06248802)

Balance Sheet
31st March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 35,367 42,789
35,367 42,789

CURRENT ASSETS
Debtors 6 90,063 48,701
Cash at bank 153,017 174,507
243,080 223,208
CREDITORS
Amounts falling due within one year 7 (135,957 ) (98,693 )
NET CURRENT ASSETS 107,123 124,515
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,490

167,304

CREDITORS
Amounts falling due after more than one
year

8

(15,833

)

(22,500

)

PROVISIONS FOR LIABILITIES 9 (6,720 ) (8,815 )
NET ASSETS 119,937 135,989

CAPITAL AND RESERVES
Called up share capital 115 100
Retained earnings 119,822 135,889
SHAREHOLDERS' FUNDS 119,937 135,989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2024 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.

Indigo Cultural Consulting Limited (Registered number: 06248802)

Balance Sheet - continued
31st March 2024


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 11th October 2024 and were signed by:





Mrs K S Rami - Director


Indigo Cultural Consulting Limited (Registered number: 06248802)

Notes to the Financial Statements
for the Period 1st August 2023 to 31st March 2024

1. STATUTORY INFORMATION

Indigo Cultural Consulting Limited 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 consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - straight line over 3 years and 25% on reducing balance

Taxation
Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Indigo Cultural Consulting Limited (Registered number: 06248802)

Notes to the Financial Statements - continued
for the Period 1st August 2023 to 31st March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st August 2023
and 31st March 2024 5,000
AMORTISATION
At 1st August 2023
and 31st March 2024 5,000
NET BOOK VALUE
At 31st March 2024 -
At 31st July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023 81,915
Additions 375
Disposals (19,373 )
At 31st March 2024 62,917
DEPRECIATION
At 1st August 2023 39,126
Charge for period 7,681
Eliminated on disposal (19,257 )
At 31st March 2024 27,550
NET BOOK VALUE
At 31st March 2024 35,367
At 31st July 2023 42,789

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 63,523 42,331
Other debtors 26,540 6,370
90,063 48,701

Indigo Cultural Consulting Limited (Registered number: 06248802)

Notes to the Financial Statements - continued
for the Period 1st August 2023 to 31st March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 12,626
Trade creditors 7,429 4,942
Taxation and social security 57,448 54,697
Other creditors 61,080 26,428
135,957 98,693

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 15,833 22,500

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 6,720 8,815

Deferred
tax
£   
Balance at 1st August 2023 8,815
Depreciation in advance of (2,095 )
capital allowances
Balance at 31st March 2024 6,720

Indigo Cultural Consulting Limited (Registered number: 06248802)

Notes to the Financial Statements - continued
for the Period 1st August 2023 to 31st March 2024

10. CHANGE IN FINANCIAL YEAR-END

During the financial year ended 2024, the Company changed its financial year-end from 31st July to 31st March. The decision to change the year-end was made to align the reporting period with the Company’s operational cycle and to improve the relevance of financial reporting.

As a result of this change, the financial statements presented for the year ended 31st March 2024 include:

Transition Period: The comparative information for the prior financial year covers the 8-month period from 1st August 2023 to 31st March 2024. The last full financial year prior to the change was the year ended 31st July 2023.

Financial Statements: The financial statements for the period from 1st August 2023 to 31st March 2024 are prepared in accordance with IFRS, with all significant accounting policies consistently applied.

Impact on Financial Results: The change in year-end does not have a direct impact on the Company’s accounting policies or the measurement of its assets and liabilities. However, the financial results for the 8-month period may not be directly comparable to those of a full 12-month reporting period.

Disclosure Requirements: The Company has ensured compliance with all relevant IFRS disclosure requirements regarding the change in accounting period, including the presentation of comparative figures as per IAS 1 Presentation of Financial Statements.

Future Reporting: The next financial year will cover the 12-month period from 1st April 2024 to 31st March 2025 and the Company will continue to report on this annual basis thereafter.