Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-2882023-06-01falseNo description of principal activity8falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06837734 2023-06-01 2024-05-31 06837734 2022-06-01 2023-05-31 06837734 2024-05-31 06837734 2023-05-31 06837734 c:Director2 2023-06-01 2024-05-31 06837734 d:Buildings d:ShortLeaseholdAssets 2023-06-01 2024-05-31 06837734 d:Buildings d:ShortLeaseholdAssets 2024-05-31 06837734 d:Buildings d:ShortLeaseholdAssets 2023-05-31 06837734 d:FurnitureFittings 2023-06-01 2024-05-31 06837734 d:FurnitureFittings 2024-05-31 06837734 d:FurnitureFittings 2023-05-31 06837734 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 06837734 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 06837734 d:CurrentFinancialInstruments 2024-05-31 06837734 d:CurrentFinancialInstruments 2023-05-31 06837734 d:Non-currentFinancialInstruments 2024-05-31 06837734 d:Non-currentFinancialInstruments 2023-05-31 06837734 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06837734 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 06837734 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 06837734 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 06837734 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 06837734 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 06837734 d:ShareCapital 2024-05-31 06837734 d:ShareCapital 2023-05-31 06837734 d:RetainedEarningsAccumulatedLosses 2024-05-31 06837734 d:RetainedEarningsAccumulatedLosses 2023-05-31 06837734 c:FRS102 2023-06-01 2024-05-31 06837734 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06837734 c:FullAccounts 2023-06-01 2024-05-31 06837734 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06837734 2 2023-06-01 2024-05-31 06837734 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 06837734









INDIGOFERA PR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
INDIGOFERA PR LIMITED
REGISTERED NUMBER: 06837734

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,274
5,541

  
4,274
5,541

Current assets
  

Debtors: amounts falling due within one year
 5 
49,142
151,089

Cash at bank and in hand
 6 
3,538
4,085

  
52,680
155,174

Creditors: amounts falling due within one year
 7 
(127,547)
(220,421)

Net current liabilities
  
 
 
(74,867)
 
 
(65,247)

Total assets less current liabilities
  
(70,593)
(59,706)

Creditors: amounts falling due after more than one year
 8 
(15,661)
(24,679)

  

Net liabilities
  
(86,254)
(84,385)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(86,255)
(84,386)

  
(86,254)
(84,385)


Page 1

 
INDIGOFERA PR LIMITED
REGISTERED NUMBER: 06837734
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 May 2025.



N E Stavrakakis
Director


The notes on pages 3 to 8 form part of these financial statements.
Page 2

 
INDIGOFERA PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Indigofera PR Limited is a private company limited by shares and incorporated in England and Wales. The registered office and principal place of busines is 120 Woodlands Avenue, Ruislip, England, HA4 9RH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
INDIGOFERA PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance methods..

Depreciation is provided on the following basis:

Short-term leasehold property
-
Straight line over the term of the lease
Fixtures and fittings
-
20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
INDIGOFERA PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 8).

Page 5

 
INDIGOFERA PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Tangible fixed assets





Short-term leasehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 June 2023
18,318
61,658
79,976



At 31 May 2024

18,318
61,658
79,976



Depreciation


At 1 June 2023
18,318
56,117
74,435


Charge for the year on owned assets
-
1,267
1,267



At 31 May 2024

18,318
57,384
75,702



Net book value



At 31 May 2024
-
4,274
4,274



At 31 May 2023
-
5,541
5,541

Page 6

 
INDIGOFERA PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
34,339
136,302

Other debtors
14,803
14,787

49,142
151,089



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,538
4,085

3,538
4,085



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,119
9,973

Trade creditors
106,380
157,836

Other taxation and social security
5,066
8,086

Other creditors
831
-

Accruals and deferred income
5,151
44,526

127,547
220,421



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,661
24,679

15,661
24,679


Page 7

 
INDIGOFERA PR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,119
9,973


10,119
9,973


Amounts falling due 2-5 years

Bank loans
15,660
24,678


15,660
24,678


25,779
34,651


Page 8