Company registration number 10633770 (England and Wales)
DR INDRA FMGP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
DR INDRA FMGP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
DR INDRA FMGP LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
483
688
Current assets
Debtors
4
34,476
49,914
Cash at bank and in hand
11,880
1,426
46,356
51,340
Creditors: amounts falling due within one year
5
(56,195)
(61,263)
Net current liabilities
(9,839)
(9,923)
Total assets less current liabilities
(9,356)
(9,235)
Creditors: amounts falling due after more than one year
6
(12,536)
(16,018)
Provisions for liabilities
(121)
(180)
Net liabilities
(22,013)
(25,433)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(22,113)
(25,533)
Total equity
(22,013)
(25,433)

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

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

DR INDRA FMGP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2025
28 February 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 20 October 2025
Dr I Panditaratne
Director
Company Registration No. 10633770
DR INDRA FMGP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -
1
Accounting policies
Company information

Dr Indra FMGP Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

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 a mounts 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.

1.2
Going concern

The company finances its operations by means of a bank true loan. The director is not aware of any reason why the loan will not be maintained. As a result the director ha s continued to adopt the going concern basis in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration receivable for goods and services provided in the normal course of business.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance basis
Computers
33% on straight line basis
1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

DR INDRA FMGP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 29 February 2024 and 28 February 2025
1,022
3,504
4,526
Depreciation and impairment
At 29 February 2024
482
3,356
3,838
Depreciation charged in the year
135
70
205
At 28 February 2025
617
3,426
4,043
DR INDRA FMGP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
(Continued)
- 5 -
Carrying amount
At 28 February 2025
405
78
483
At 28 February 2024
540
148
688
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,327
10,512
Other debtors
30,149
39,402
34,476
49,914

Other debtors include amounts owed to the company by the director of £13,959 (2024: £23,115). Interest of £413 was charged on the loan in the year.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
20,975
15,078
Trade creditors
14,164
18,529
Taxation and social security
313
4,175
Other creditors
20,743
23,481
56,195
61,263

Other creditors include deferred income of £4,327 (20 24: £10,862) and amounts owed to related parties of £11,250 (2024: £8,050).

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
12,536
16,018
Creditors which fall due after five years are payable as follows:
Payable by instalments
734
3,685
DR INDRA FMGP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of £1 each
90
90
90
90
Ordinary B Shares of £1 each
10
10
10
10
100
100
100
100
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