Registered number
SC161760
Indian Motorcycles Ltd
Unaudited Filleted Abridged Accounts
30 April 2025

Indian Motorcycles Ltd
Registered number: | SC161760
Abridged Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 227,783 |  |  | 227,783
Current assets
Cash at bank and in hand |  |  | 55 |  |  | 55
Creditors: amounts falling due within one year |  |  | (559,537) |  |  | (559,537)
Net current liabilities |  |  |  | (559,482) |  |  | (559,482)
Total assets less current liabilities |  |  |  | (331,699) |  |  | (331,699)
Creditors: amounts falling due after more than one year |  |  |  | (32,000) |  |  | (32,000)
Net liabilities |  |  |  | (363,699) |  |  | (363,699)
Capital and reserves
Called up share capital |  |  |  | 200 |  |  | 200
Profit and loss account |  |  |  | (363,899) |  |  | (363,899)
Shareholders' funds |  |  |  | (363,699) |  |  | (363,699)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.
Alan Forbes
Director
Approved by the board on 19 December 2025

Indian Motorcycles Ltd
Notes to the Abridged Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 May 2024 | 227,783
| At 30 April 2025 | 227,783
| Amortisation
| At 30 April 2025 | -
| Net book value
| At 30 April 2025 | 227,783
| At 30 April 2024 | 227,783
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Total
£
| Cost
| At 1 May 2024 | 14,054
| At 30 April 2025 | 14,054
| Depreciation
| At 1 May 2024 | 14,054
| At 30 April 2025 | 14,054
| Net book value
| At 30 April 2025 | -
5 | Other information
| Indian Motorcycles Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Green Lane Cottage
| Lasswade
| Edinburgh
| EH18 1HE

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