IRIS Accounts Production v25.4.12.37 08053344 Board of Directors 1.8.24 31.7.25 31.7.25 3/3/2026 0 0 false true false false true false Auditors Opinion Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08053344 2024-07-31 08053344 2025-07-31 08053344 2024-08-01 2025-07-31 08053344 2023-07-31 08053344 2023-08-01 2024-07-31 08053344 2024-07-31 08053344 ns15:EnglandWales 2024-08-01 2025-07-31 08053344 ns14:PoundSterling 2024-08-01 2025-07-31 08053344 ns10:Director1 2024-08-01 2025-07-31 08053344 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08053344 ns10:SmallEntities 2024-08-01 2025-07-31 08053344 ns10:Audited 2024-08-01 2025-07-31 08053344 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 08053344 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08053344 ns10:FullAccounts 2024-08-01 2025-07-31 08053344 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 08053344 ns5:CurrentFinancialInstruments 2025-07-31 08053344 ns5:CurrentFinancialInstruments 2024-07-31 08053344 ns5:Non-currentFinancialInstruments 2025-07-31 08053344 ns5:Non-currentFinancialInstruments 2024-07-31 08053344 ns5:ShareCapital 2025-07-31 08053344 ns5:ShareCapital 2024-07-31 08053344 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 08053344 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 08053344 ns10:RegisteredOffice 2024-08-01 2025-07-31 08053344 ns5:PlantMachinery 2024-08-01 2025-07-31 08053344 ns5:PlantMachinery 2024-07-31 08053344 ns5:PlantMachinery 2025-07-31 08053344 ns5:PlantMachinery 2024-07-31 08053344 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 08053344 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 08053344 ns5:Secured 2025-07-31 08053344 ns5:Secured 2024-07-31 08053344 ns10:OrdinaryShareClass1 2025-07-31

REGISTERED NUMBER: 08053344 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

INDIGO LEISURE INVESTMENTS LIMITED

INDIGO LEISURE INVESTMENTS LIMITED (REGISTERED NUMBER: 08053344) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

INDIGO LEISURE INVESTMENTS LIMITED (REGISTERED NUMBER: 08053344) |

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,335 |  | 19,114 |  |

Investment property | 5 | 29,855,000 |  | 29,855,000 |  |

29,869,335 |  | 29,874,114 |  |

CURRENT ASSETS

Debtors | 6 | 22,797 |  | - |  |

Cash at bank | 122,407 |  | 29,064 |  |

145,204 |  | 29,064 |  |

CREDITORS

Amounts falling due within one year | 7 | 7,445,529 |  | 12,900,268 |  |

NET CURRENT LIABILITIES | (7,300,325 | ) | (12,871,204 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 22,569,010 |  | 17,002,910 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (5,254,933 | ) | - |  |

PROVISIONS FOR LIABILITIES | (3,260,817 | ) | (3,260,817 | ) |

NET ASSETS | 14,053,260 |  | 13,742,093 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | 14,053,258 |  | 13,742,091 |  |

SHAREHOLDERS' FUNDS | 14,053,260 |  | 13,742,093 |  |

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 Board of Directors and authorised for issue on 2 March 2026 and were signed on its behalf by:

J M Wilson - Director

INDIGO LEISURE INVESTMENTS LIMITED (REGISTERED NUMBER: 08053344) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Indigo Leisure Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08053344

| Registered office: | 63 Western Road

| Hove

| BN3 1JD

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

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

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for rent on a straight-line basis over the term of the lease, net of value added taxes.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance

| Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

| Investment property

| Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable purchase costs. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

| Financial instruments

| Basic financial assets, including trade and other receivables, and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

| Basic financial liabilities, including trade and other payables, bank loans, and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan.

| 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.

INDIGO LEISURE INVESTMENTS LIMITED (REGISTERED NUMBER: 08053344) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 198,623 |  |

| DEPRECIATION

| At 1 August 2024 | 179,509 |  |

| Charge for year | 4,779 |  |

| At 31 July 2025 | 184,288 |  |

| NET BOOK VALUE

| At 31 July 2025 | 14,335 |  |

| At 31 July 2024 | 19,114 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 29,855,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 29,855,000 |  |

| At 31 July 2024 | 29,855,000 |  |

| Investment property is recognised at fair value at the balance sheet date. The fair value is determined by the directors based on the existing use open market value by reference to market evidence of transaction prices for similar properties in the area.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Other debtors | 22,797 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans and overdrafts | 624,348 |  | 6,344,756 |  |

| Amounts owed to group undertakings | 6,698,223 |  | 6,452,505 |  |

| Taxation and social security | 104,459 |  | 90,707 |  |

| Other creditors | 18,499 |  | 12,300 |  |

7,445,529 |  | 12,900,268 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans | 5,254,933 |  | - |  |

INDIGO LEISURE INVESTMENTS LIMITED (REGISTERED NUMBER: 08053344) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans | 5,879,281 |  | 6,344,756 |  |

| Bank loans are secured by fixed and floating charges over the company's investment property and a cross guarantee and debenture between the company and its group undertakings.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: |  | as restated |

£ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Christian Heeger BSc BFP FCA (Senior Statutory Auditor)

| for and on behalf of Galloways Accounting (Audit) Limited

12. | PARENT COMPANY

| The parent company of Indigo Leisure Investments Limited is YYZ Group Limited. Its registered office is 63 Western Road, Hove, East Sussex, BN3 1JD.

| The accounts of Indigo Leisure Investments Limited are consolidated into the financial statements of YYZ Group Limited. These can be obtained from Companies House.