REGISTERED NUMBER: 07489814 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Indigo Jamm Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M J Roake

REGISTERED OFFICE:

Gatehouse

Dunsfold Road

Loxhill

Surrey

GU8 4BN

REGISTERED NUMBER:

07489814 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

-

2

CURRENT ASSETS

Inventories

69,447

182,473

Debtors

6

49,892

17,170

Cash at bank and in hand

947

4,096

120,286

203,739

CREDITORS

Amounts falling due within one year

7

(472,316

)

(508,367

)

NET CURRENT LIABILITIES

(352,030

)

(304,628

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(352,030

)

(304,626

)

CREDITORS

Amounts falling due after more than one year

8

(29,766

)

(47,711

)

NET LIABILITIES

(381,796

)

(352,337

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(382,796

)

(353,337

)

SHAREHOLDERS' FUNDS

(381,796

)

(352,337

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

M J Roake - Director

1.	STATUTORY INFORMATION

Indigo Jamm 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis, which the directors considers to be appropriate, as they have arranged for the necessary finance to be available to enable the company to meet its liabilities as they fall due.

Turnover

Turnover represents net invoices for design, manufacture and sales of toys, excluding value added tax, sold to customers in the year.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Plant and machinery

-

Straight line over 2 years

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

and 31 March 2025

46,322

699

396

5,017

52,434

Depreciation

At 1 April 2024

46,322

699

396

5,015

52,432

Charge for year

-

-

-

2

2

At 31 March 2025

46,322

699

396

5,017

52,434

Net book value

At 31 March 2025

-

-

-

-

-

At 31 March 2024

-

-

-

2

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

4,334

9,230

Other debtors

45,558

7,940

49,892

17,170

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

200,309

186,923

Trade creditors

40,431

174,539

Taxation and social security

33,802

35,171

Other creditors

197,774

111,734

472,316

508,367

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

8,549

12,233

Other creditors

21,217

35,478

29,766

47,711

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/25

31/3/24

£

£

Bank overdrafts

190,012

176,717

The bank overdraft and invoice discounting accounts are secured by fixed and floating charges over the company's assets.

Included in Other creditors are Other loans which the Director has jointly provided personal guarantees together with third parties..