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REGISTERED NUMBER: 14022770 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Indexing Services Limited

Indexing Services Limited (Registered number: 14022770)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Indexing Services Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Dr F Ceccon
Ms Q Sun





REGISTERED OFFICE: 107-111 Fleet Street, Ludgate House,
London
EC4A 2AB





REGISTERED NUMBER: 14022770 (England and Wales)





ACCOUNTANTS: Dragon Argent Limited
63 Bermondsey Street
London
SE1 3XF

Indexing Services Limited (Registered number: 14022770)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,314 3,981

CURRENT ASSETS
Debtors 5 891,983 2,760
Cash at bank 11,018 69,798
903,001 72,558
CREDITORS
Amounts falling due within one year 6 363,551 194,307
NET CURRENT ASSETS/(LIABILITIES) 539,450 (121,749 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

541,764

(117,768

)

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 541,754 (117,778 )
541,764 (117,768 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:





Ms Q Sun - Director


Indexing Services Limited (Registered number: 14022770)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Indexing Services 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.

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

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 2 (2023 - 2 ) .

Indexing Services Limited (Registered number: 14022770)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 5,002
DEPRECIATION
At 1 May 2023 1,021
Charge for year 1,667
At 30 April 2024 2,688
NET BOOK VALUE
At 30 April 2024 2,314
At 30 April 2023 3,981

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 891,983 2,760

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amounts owed to group undertakings 180,910 192,807
Taxation and social security 181,141 -
Other creditors 1,500 1,500
363,551 194,307

7. RELATED PARTY DISCLOSURES

Within creditors due within one year is an amount of £192,807 (2023: £192,807) owed to the parent company GNC Labs Limited. Included within debtors due within one year is an amount of £11,897 owed by GNC Labs B.V. There are no formal repayment terms or interest attached to these amounts.

8. PARENT COMPANY

The parent company is GNC Labs Limited, a company registered in England and Wales, whose registered address is 107-111 Fleet Street, Ludgate House, London, England, EC4A 2AB.