1 January 2025 false No description of principal activity Taxfiler 2024.6 SC792876 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC792876 2024-12-31 SC792876 2025-01-01 2025-12-31 SC792876 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC792876 business:FilletedAccounts 2025-01-01 2025-12-31 SC792876 2025-12-31 SC792876 2024-12-31 SC792876 core:WithinOneYear 2025-12-31 SC792876 core:WithinOneYear 2024-12-31 SC792876 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 SC792876 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 SC792876 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 SC792876 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 SC792876 core:PreviouslyStatedAmount 2025-12-31 SC792876 core:PreviouslyStatedAmount 2024-12-31 SC792876 business:SmallEntities 2025-01-01 2025-12-31 SC792876 business:Director1 2025-01-01 2025-12-31 SC792876 countries:Scotland 2025-01-01 2025-12-31 SC792876 business:RegisteredOffice 2025-01-01 2025-12-31 SC792876 core:ComputerEquipment 2025-01-01 2025-12-31 SC792876 core:ComputerEquipment 2024-12-31 SC792876 core:ComputerEquipment 2025-12-31 SC792876 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC792876 (Scotland)
Indra Science Ltd Unaudited accounts for the year ended 31 December 2025
Indra Science Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
220
440
Current assets
Cash at bank and in hand
2,985
6,218
Creditors: amounts falling due within one year
5
(920)
(3,215)
Net current assets
2,065
3,003
Net assets
2,285
3,443
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
1,285
2,443
Shareholders' funds
2,285
3,443
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2026 and were signed on its behalf by
Dr Parag Cameron-Rastogi Director Company Registration No. SC792876
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Indra Science Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Indra Science Ltd is a private company, limited by shares, registered in Scotland, registration number SC792876. The registered office is Embroidery Mill, Studio 106, Embroidery Mill, Paisley, Renfrewshire, PA1 1TJ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33% on cost
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
660
At 31 December 2025
660
Depreciation
At 1 January 2025
220
Charge for the year
220
At 31 December 2025
440
Net book value
At 31 December 2025
220
At 31 December 2024
440
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
15
704
Loans from directors
65
1,551
Accruals
840
960
920
3,215
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Indra Science Ltd Notes to the Accounts for the year ended 31 December 2025
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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