REGISTERED NUMBER: 03363388 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

INDEX FINANCIAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E Kontis

SECRETARY:

Ms S R McEleavey

REGISTERED OFFICE:

12 Gateway Mews

Ring Way

London

N11 2UT

REGISTERED NUMBER:

03363388 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

20,052

12,020

CURRENT ASSETS

Stocks

136,725

128,575

Debtors

5

104,012

389,103

Cash at bank

420,351

93,206

661,088

610,884

CREDITORS

Amounts falling due within one year

6

118,509

60,978

NET CURRENT ASSETS

542,579

549,906

TOTAL ASSETS LESS CURRENT LIABILITIES

562,631

561,926

CAPITAL AND RESERVES

Called up share capital

21,100

21,100

Retained earnings

541,531

540,826

SHAREHOLDERS' FUNDS

562,631

561,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 June 2025 and were signed by:

E Kontis - Director

1.	STATUTORY INFORMATION

Index Financial Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

16,335

11,500

99,971

127,806

Additions

-

15,438

2,006

17,444

Disposals

-

(11,500

)

-

(11,500

)

At 30 April 2025

16,335

15,438

101,977

133,750

DEPRECIATION

At 1 May 2024

13,903

8,771

93,112

115,786

Charge for year

608

3,859

2,216

6,683

Eliminated on disposal

-

(8,771

)

-

(8,771

)

At 30 April 2025

14,511

3,859

95,328

113,698

NET BOOK VALUE

At 30 April 2025

1,824

11,579

6,649

20,052

At 30 April 2024

2,432

2,729

6,859

12,020

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

10,345

10,037

Other debtors

93,667

379,066

104,012

389,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

19,247

28,332

Other creditors

99,262

32,646

118,509

60,978