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INDIGO BLUE EUROPEAN LIMITED

Registered Number
07013692
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

INDIGO BLUE EUROPEAN LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

WALKER, Archibald Ferguson
WALKER, John Alexander
WALKER, Lilias Frame

Registered Address

The Wagon Yard
Blackmoor
Nr Liss
GU33 6BP

Registered Number

07013692 (England and Wales)
INDIGO BLUE EUROPEAN LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3299,786170,492
299,786170,492
Current assets
Debtors4186,126175,839
Cash at bank and on hand7,9458,758
194,071184,597
Creditors amounts falling due within one year5(225,728)(169,901)
Net current assets (liabilities)(31,657)14,696
Total assets less current liabilities268,129185,188
Creditors amounts falling due after one year6(539,707)(456,964)
Net assets(271,578)(271,776)
Capital and reserves
Profit and loss account(271,578)(271,776)
Shareholders' funds(271,578)(271,776)
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2025, and are signed on its behalf by:
WALKER, John Alexander
Director
Registered Company No. 07013692
INDIGO BLUE EUROPEAN LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
As shown in the financial statements, the company has total liabilities exceeding its assets by £271,576. The company meets its day to day working capital requirements through the support of the directors' loan accounts. The directors have confirmed that their support will continue for the foreseeable future. For this reason the company has decided to prepare the accounts using the going concern basis.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings6
Plant and machinery4
Fixtures and fittings4
Vehicles5
Office Equipment4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year76
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 2360,662282,21859,32515,757417,962
Additions-199,000-2,151201,151
At 30 November 2460,662481,21859,32517,908619,113
Depreciation and impairment
At 01 December 2358,971121,30658,1249,069247,470
Charge for year28268,0223653,18871,857
At 30 November 2459,253189,32858,48912,257319,327
Net book value
At 30 November 241,409291,8908365,651299,786
At 30 November 231,691160,9121,2016,688170,492
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables129,412130,873
Other debtors5,00024,073
Prepayments and accrued income51,71420,893
Total186,126175,839
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables113,67570,059
Bank borrowings and overdrafts-1
Taxation and social security32,81238,977
Finance lease and HP contracts73,29449,842
Other creditors1,1531,302
Accrued liabilities and deferred income4,7949,720
Total225,728169,901
6.Creditors: amounts due after one year

2024

2023

££
Other creditors539,707456,964
Total539,707456,964
Included in other creditors is a loan repayable to the directors of £336,628. The loan is interest-free and is repayable on demand.
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts276,373159,898