ACCOUNTS - Final Accounts preparation

Company registration number: 13386228

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	INDIGO Z.J. LIMITED


INDIGO Z.J. LIMITED

COMPANY INFORMATION

Director	S Harrison


Registered number	13386228


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Accountants	Menzies LLP
	Chartered Accountants
	Ashcombe House
	5 The Crescent
	Leatherhead
	Surrey
	KT22 8DY


INDIGO Z.J. LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


INDIGO Z.J. LIMITED REGISTERED NUMBER:13386228

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		$		$

Fixed assets
Investments	4		7,498,712		5,541,330
			7,498,712		5,541,330
Current assets
Debtors: amounts falling due within one year	5	149		149
Cash at bank and in hand		71,858		19,188
		72,007		19,337
Creditors: amounts falling due within one year	6	(4,715,773)		(4,694,430)
Net current liabilities			(4,643,766)		(4,675,093)
Total assets less current liabilities			2,854,946		866,237
Provisions for liabilities
Deferred tax		(492,304)		-
			(492,304)		-
Net assets			2,362,642		866,237

Page 1


INDIGO Z.J. LIMITED REGISTERED NUMBER:13386228

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
		$		$

Capital and reserves
Allotted, called up and fully paid share capital	493	493
Profit and loss account	2,362,149	865,744
	2,362,642	866,237

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S Harrison

Director

Date: 19 December 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2


INDIGO Z.J. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Indigo Z.J. Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is disclosed on the company information page.
The financial statements are presented in USD which is the functional and presentational currency of the company and rounded to the nearest $.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is USD.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Page 3


INDIGO Z.J. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Unlisted investments
		$
	Cost or valuation
	At 1 April 2024	5,541,330
	Disposals	(22,288)
	Revaluations	1,979,670
	At 31 March 2025	7,498,712

Debtors

					2025	2024
					$	$


Other debtors	149	149
	149	149

Page 4


INDIGO Z.J. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		$	$

Other creditors	4,667,234	4,661,067
Accruals and deferred income	48,539	33,363
	4,715,773	4,694,430

7.	Transactions with the director

At the beginning of the year the company owed the director $4,661,067 (2024 - $4,632,479). During the year the director received advances of $Nil (2024 - $230,821) and made payments on behalf of the company of $6,167 (2024 - $259,409). At the end of the year the company owed the director $4,667,234 (2024 - $4,661,067). Of the $4,667,234, the company is being charged interest on $270,330 at a rate of 1.12% above the Secured Overnight Financing Rate. No interest has been charged on the remainder of this loan.

Reserves

Profit and loss account

Included within the Profit and loss account is an undistributable amount of $1,487,366, relating to the fair value movement of unlisted investments stated net of deferred tax.

Page 5