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REGISTERED NUMBER: 07006057 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Indigo Surveys Limited

Indigo Surveys Limited (Registered number: 07006057)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Indigo Surveys Limited

Company Information
for the Year Ended 30 September 2024







Directors: A Turnbull
A K Turnbull





Registered office: 114-120 Northgate Street
Chester
CH1 2HT





Registered number: 07006057 (England and Wales)





Accountants: Ellis & Co
Chartered Accountants
114-120 Northgate Street
Chester
CH1 2HT

Indigo Surveys Limited (Registered number: 07006057)

Statement of Financial Position
30 September 2024

30/9/24 30/9/23
Notes £    £    £    £   
Fixed assets
Tangible assets 4 9,834 13,727
Investment property 5 158,818 158,818
168,652 172,545

Current assets
Debtors 6 114,941 123,167
Cash at bank 48,817 22,264
163,758 145,431
Creditors
Amounts falling due within one year 7 91,071 69,909
Net current assets 72,687 75,522
Total assets less current liabilities 241,339 248,067

Creditors
Amounts falling due after more than
one year

8

(52,456

)

(57,160

)

Provisions for liabilities (2,459 ) (3,715 )
Net assets 186,424 187,192

Capital and reserves
Called up share capital 100 100
Retained earnings 186,324 187,092
186,424 187,192

Indigo Surveys Limited (Registered number: 07006057)

Statement of Financial Position - continued
30 September 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2025 and were signed on its behalf by:





A Turnbull - Director


Indigo Surveys Limited (Registered number: 07006057)

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

1. Statutory information

Indigo Surveys 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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 20% on cost
Motor vehicles - 25% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


Indigo Surveys Limited (Registered number: 07006057)

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

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. Employees and directors

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

4. Tangible fixed assets
Fixtures,
fittings Motor
& equipment vehicles Totals
£    £    £   
Cost
At 1 October 2023 26,860 8,600 35,460
Additions 2,486 - 2,486
Disposals (13,589 ) - (13,589 )
At 30 September 2024 15,757 8,600 24,357
Depreciation
At 1 October 2023 15,174 6,559 21,733
Charge for year 3,151 510 3,661
Eliminated on disposal (10,871 ) - (10,871 )
At 30 September 2024 7,454 7,069 14,523
Net book value
At 30 September 2024 8,303 1,531 9,834
At 30 September 2023 11,686 2,041 13,727

Indigo Surveys Limited (Registered number: 07006057)

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

5. Investment property
Total
£   
Fair value
At 1 October 2023
and 30 September 2024 158,818
Net book value
At 30 September 2024 158,818
At 30 September 2023 158,818



6. Debtors: amounts falling due within one year
30/9/24 30/9/23
£    £   
Trade debtors 114,341 123,167
Other debtors 600 -
114,941 123,167

7. Creditors: amounts falling due within one year
30/9/24 30/9/23
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 13,085 -
Taxation and social security 67,311 60,268
Other creditors 4,675 3,641
91,071 69,909

8. Creditors: amounts falling due after more than one year
30/9/24 30/9/23
£    £   
Bank loans 52,456 57,160

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 27,456 32,160

Indigo Surveys Limited (Registered number: 07006057)

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

9. Secured debts

The following secured debts are included within creditors:

30/9/24 30/9/23
£    £   
Bank loans 58,456 63,160

The bank loan is secured by way of charge over the investment property.