Company No: 12085187 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

Mr K S Ubhoo

Registered office	30 Crown Place
	London
	EC2A 4EB
	United Kingdom

Company number

12085187 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2024		2023
		£		£
Fixed assets
Investments	3	210,000		210,000
		210,000		210,000
Current assets
Debtors	4	0		501,003
		0		501,003
Creditors: amounts falling due within one year	5	( 1,250)		( 1,250)
Net current (liabilities)/assets		(1,250)		499,753
Total assets less current liabilities		208,750		709,753
Net assets		208,750		709,753
Capital and reserves
Called-up share capital	6	3		501,003
Other reserves	8	501,000		0
Profit and loss account		( 292,253 )		208,750
Total shareholders' funds		208,750		709,753

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Indigo FX Holdings Ltd (registered number: 12085187) were approved and authorised for issue by the Director on 22 September 2025. They were signed on its behalf by:

Mr K S Ubhoo Director

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

Indigo FX Holdings Ltd (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 and principal place of business is 30 Crown Place, London, EC2A 4EB, United Kingdom.

The principal activity is disclosed in the directors report.

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.

Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Trade and other 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.

Trade and other 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. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

Investments in subsidiaries

	2024
	£
Cost
At 01 January 2024	210,000
At 31 December 2024	210,000
Carrying value at 31 December 2024	210,000
Carrying value at 31 December 2023	210,000

Investments in shares

The following was a subsidiary undertaking of the Company:

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.12.2024	Ownership 31.12.2023
Indigo FX Limited	30 Crown Place, London, EC2A 4EB	The principal activity of the company is that of a deliverable foreign exchange brokerage.	Ordinary	100.00%	100.00%

The capital and reserves and the profit of the subsidiary undertaking was as follows:

	Capital and reserves at 2024	Profit for the year ended 2024
	£	£
Indigo FX Limited	930,616	193,436

4. Debtors

	2024		2023
	£		£
Other debtors	0		501,003

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Other creditors	1,250		1,250

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
300 Class 1 ordinary shares of £ 0.01 each (2023: 501,003 shares of £ 1.00 each)	3		501,003
Allotted, called-up and not yet paid

On 2 September 2024 the company passed a resolution to cancel 501,000 £1 shares in the company and to subdivide the remaining 3 £1 ordinary shares in 300 ordinary shares of £0.01 each.

7. Related party transactions

As at the year-end £Nil (2023: £501,003) was due from the shareholders of the company.

8. Reserves

Profit and loss account

The reserve records accumulated earnings and profits of the company.

Other reserve

On 2 September 2024 the company cancelled 501,000 £1 shares in the company.

9. Ultimate controlling party

This company has no ultimate controlling party.