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Company No: 07331432 (England and Wales)

INDEX COMPANIES HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

INDEX COMPANIES HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

Contents

INDEX COMPANIES HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
INDEX COMPANIES HOLDINGS LIMITED

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
DIRECTORS E Percival
J Percival
SECRETARY E Percival
REGISTERED OFFICE 184 Fleet Road
Fleet
Hampshire
GU51 4BS
United Kingdom
COMPANY NUMBER 07331432 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
INDEX COMPANIES HOLDINGS LIMITED

BALANCE SHEET

AS AT 31 MARCH 2025
INDEX COMPANIES HOLDINGS LIMITED

BALANCE SHEET (continued)

AS AT 31 MARCH 2025
Note 2025 2024
£ £
Fixed assets
Investment property 3 600,000 650,000
Investments 4 750 750
600,750 650,750
Current assets
Debtors 5 0 63
Cash at bank and in hand 6 20,354 10,773
20,354 10,836
Creditors: amounts falling due within one year 7 ( 11,248) ( 4,875)
Net current assets 9,106 5,961
Total assets less current liabilities 609,856 656,711
Provision for liabilities 8 ( 45,350) ( 57,850)
Net assets 564,506 598,861
Capital and reserves
Called-up share capital 9 100 100
Revaluation reserve 250,000 300,000
Profit and loss account 314,406 298,761
Total shareholders' funds 564,506 598,861

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Index Companies Holdings Limited (registered number: 07331432) were approved and authorised for issue by the Board of Directors on 23 June 2025. They were signed on its behalf by:

J Percival
Director
INDEX COMPANIES HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
INDEX COMPANIES HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Index Companies Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 184 Fleet Road, Fleet, Hampshire, GU51 4BS, United Kingdom. The registered number is 07331432.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
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.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments in subsidiaries are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 1 0

3. Investment property

Investment property
£
Valuation
As at 01 April 2024 650,000
Fair value movement (50,000)
As at 31 March 2025 600,000

Valuation

The 2025 valuations were made by the directors, on an open market value for existing use basis.

4. Fixed asset investments

Investments in subsidiaries

2025
£
Cost
At 01 April 2024 750
At 31 March 2025 750
Carrying value at 31 March 2025 750
Carrying value at 31 March 2024 750

5. Debtors

2025 2024
£ £
Amounts owed by Group undertakings 0 63

6. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 20,354 10,773

7. Creditors: amounts falling due within one year

2025 2024
£ £
Amounts owed to Group undertakings 6,799 0
Accruals 900 900
Taxation and social security 738 1,164
Other creditors 2,811 2,811
11,248 4,875

8. Deferred tax

2025 2024
£ £
At the beginning of financial year ( 57,850) ( 41,600)
Credited/(charged) to the Profit and Loss Account 12,500 ( 16,250)
At the end of financial year ( 45,350) ( 57,850)

The deferred taxation balance is made up as follows:

2025 2024
£ £
Revaluation of investment property ( 45,350) ( 57,850)

9. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100