Company registration number 12418217 (England and Wales)
IGNIS INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
IGNIS INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
IGNIS INVESTMENTS LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
516,666
536,567
Investments
5
300
300
516,966
536,867
Current assets
Debtors
6
523,090
620,659
Cash at bank and in hand
976
-
0
524,066
620,659
Creditors: amounts falling due within one year
7
(39,474)
(57,409)
Net current assets
484,592
563,250
Total assets less current liabilities
1,001,558
1,100,117
Creditors: amounts falling due after more than one year
8
(507,243)
(587,716)
Net assets
494,315
512,401
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
494,115
512,201
Total equity
494,315
512,401
IGNIS INVESTMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

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

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of 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

The financial statements were approved by the board of directors and authorised for issue on 10 September 2025 and are signed on its behalf by:
Mr J Mackin
Director
Company registration number 12418217 (England and Wales)
IGNIS INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Ignis Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Warwick Court, Saxon Business Park, Bromsgrove, Worcestershire, England, B60 4AD.

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
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:

Freehold land and buildings
2.5% per annum (40-year useful life)
Motor vehicles
18% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

IGNIS INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
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 current liabilities.

1.6
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7

Turnover

The company had no turnover during the year as defined under FRS 102. Income comprises other operating income, including management fees receivable from group companies and dividend income from subsidiary undertakings. These are recognised as follows:

Management fees are recognised as income when the related services are provided and it is probable that the economic benefits will flow to the company.

Dividend income is recognised when the right to receive payment is established, typically when declared by the subsidiary.

1.8

Debtors and creditors receivable or payable within one

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

IGNIS INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Employees

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

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Freehold land and buildings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024
494,716
83,782
578,498
Disposals
-
0
(12,601)
(12,601)
At 31 March 2025
494,716
71,181
565,897
Depreciation and impairment
At 1 April 2024
-
0
41,931
41,931
Depreciation charged in the year
12,368
7,533
19,901
Eliminated in respect of disposals
-
0
(12,601)
(12,601)
At 31 March 2025
12,368
36,863
49,231
Carrying amount
At 31 March 2025
482,348
34,318
516,666
At 31 March 2024
494,716
41,851
536,567
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
300
300
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
522,890
612,340
Other debtors
200
8,319
523,090
620,659
IGNIS INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
39,174
48,717
Corporation tax
-
0
8,392
Other creditors
300
300
39,474
57,409
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
507,243
587,716
2025-03-31 2024-04-01 false false false 10 September 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr J Mackin Mr T O'Neill 12418217 2024-04-01 2025-03-31 12418217 2025-03-31 12418217 2024-03-31 12418217 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 12418217 core:MotorVehicles 2025-03-31 12418217 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 12418217 core:MotorVehicles 2024-03-31 12418217 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12418217 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 12418217 core:ShareCapital 2025-03-31 12418217 core:ShareCapital 2024-03-31 12418217 core:RetainedEarningsAccumulatedLosses 2025-03-31 12418217 core:RetainedEarningsAccumulatedLosses 2024-03-31 12418217 bus:Director1 2024-04-01 2025-03-31 12418217 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12418217 core:MotorVehicles 2024-04-01 2025-03-31 12418217 2023-04-01 2024-03-31 12418217 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 12418217 core:MotorVehicles 2024-03-31 12418217 2024-03-31 12418217 core:CurrentFinancialInstruments 2024-03-31 12418217 core:WithinOneYear 2025-03-31 12418217 core:WithinOneYear 2024-03-31 12418217 core:CurrentFinancialInstruments 2025-03-31 12418217 core:Non-currentFinancialInstruments 2025-03-31 12418217 core:Non-currentFinancialInstruments 2024-03-31 12418217 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12418217 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12418217 bus:FRS102 2024-04-01 2025-03-31 12418217 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12418217 bus:Director2 2024-04-01 2025-03-31 12418217 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP