IRIS Accounts Production v24.3.2.46 08303712 director 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083037122023-12-31083037122024-12-31083037122024-01-012024-12-31083037122022-12-31083037122023-01-012023-12-31083037122023-12-3108303712ns15:EnglandWales2024-01-012024-12-3108303712ns14:PoundSterling2024-01-012024-12-3108303712ns10:Director12024-01-012024-12-3108303712ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3108303712ns10:SmallEntities2024-01-012024-12-3108303712ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3108303712ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3108303712ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3108303712ns10:FullAccounts2024-01-012024-12-310830371212024-01-012024-12-3108303712ns10:RegisteredOffice2024-01-012024-12-3108303712ns5:CurrentFinancialInstruments2024-12-3108303712ns5:CurrentFinancialInstruments2023-12-3108303712ns5:Non-currentFinancialInstruments2024-12-3108303712ns5:Non-currentFinancialInstruments2023-12-3108303712ns5:ShareCapital2024-12-3108303712ns5:ShareCapital2023-12-3108303712ns5:RetainedEarningsAccumulatedLosses2024-12-3108303712ns5:RetainedEarningsAccumulatedLosses2023-12-3108303712ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3108303712ns5:ComputerSoftware2024-01-012024-12-3108303712ns5:IntangibleAssetsOtherThanGoodwill2023-12-3108303712ns5:IntangibleAssetsOtherThanGoodwill2024-12-3108303712ns5:IntangibleAssetsOtherThanGoodwill2023-12-3108303712ns5:PlantMachinery2023-12-3108303712ns5:PlantMachinery2024-01-012024-12-3108303712ns5:PlantMachinery2024-12-3108303712ns5:PlantMachinery2023-12-3108303712ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3108303712ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 08303712 (England and Wales)















Financial Statements for the Year Ended 31 December 2024

for

Index L.P Limited

Index L.P Limited (Registered number: 08303712)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Index L.P Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: D Gostelow





REGISTERED OFFICE: 218 & 219 Cotton Exchange
Bixteth Street
Liverpool
Merseyside
L3 9LQ





REGISTERED NUMBER: 08303712 (England and Wales)





ACCOUNTANTS: JKS Accountants Limited
10 Duke Street
Liverpool
Merseyside
L1 5AS

Index L.P Limited (Registered number: 08303712)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 46,283 58,573
46,283 58,573

CURRENT ASSETS
Debtors 6 687,282 516,576
Cash at bank 60,200 3,629
747,482 520,205
CREDITORS
Amounts falling due within one year 7 1,496,552 767,546
NET CURRENT LIABILITIES (749,070 ) (247,341 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(702,787

)

(188,768

)

CREDITORS
Amounts falling due after more than one
year

8

18,427

23,544
NET LIABILITIES (721,214 ) (212,312 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (721,215 ) (212,313 )
(721,214 ) (212,312 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Index L.P Limited (Registered number: 08303712)

Balance Sheet - continued
31 December 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 1 April 2025 and were signed by:





D Gostelow - Director


Index L.P Limited (Registered number: 08303712)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Index L.P 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 16 (2023 - 27 ) .

Index L.P Limited (Registered number: 08303712)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 20,000
AMORTISATION
At 1 January 2024
and 31 December 2024 20,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 121,385
Additions 3,158
At 31 December 2024 124,543
DEPRECIATION
At 1 January 2024 62,812
Charge for year 15,448
At 31 December 2024 78,260
NET BOOK VALUE
At 31 December 2024 46,283
At 31 December 2023 58,573

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 22,050 105,028
Other debtors 665,232 411,548
687,282 516,576

Index L.P Limited (Registered number: 08303712)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 11,148 11,148
Trade creditors (2 ) (1 )
Taxation and social security 619,691 553,253
Other creditors 865,715 203,146
1,496,552 767,546

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 18,427 23,544