The notes on pages 2 to 4 form part of these financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Indigo ILP Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1a, Eurolink Industrial Centre, Castle Road, Sittingbourne, England, ME10 3RN.

The company was incorporated 1 November 2023 and extended its accounting period to 31 December 2024 to align itself with the group.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

The financial statements of the company are consolidated in the financial statements of DiversiTech International Limited. These consolidated financial statements are available from its registered office, Glaisdale Drive East, Nottingham, United Kingdom, NG8 4LY.

The company has not traded during the Period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The average monthly number of persons (including directors) employed by the company during the Period was:

During the period 100 £1 Ordinary shares were issued at par.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the Period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company is a wholly owned subsidiary of Diversitech International Limited, a company incorporated in England and Wales. The registered office of Diversitech International Limited is Glaisdale Drive East, Nottingham, NG8 4LY.

The largest group in which the results of the company are consolidated is that headed by DivesiTech Holdings Inc, a company registered in USA. DiversiTech Holdings Inc is controlled by Partners Group, a global investment company. These group accounts are not publicly available.

The smallest group in which the results of the company are consolidated is that headed by DiversiTech UK Holdings Limited. Copies of these financial statements can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.