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REGISTERED NUMBER: 00720010 (England and Wales)

INDOOR GARDEN INVESTMENT CO.LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

INDOOR GARDEN INVESTMENT CO.LIMITED (REGISTERED NUMBER: 00720010) |

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| INDOOR GARDEN INVESTMENT CO.LIMITED |

Company Information

for the year ended 31 March 2025

| Directors: | R W Walsh

| S E Walsh

| Secretary: | R W Walsh

| Registered office: | 80 Long Lane

| Ickenham

| Middlesex

| UB10 8SX

| Registered number: | 00720010 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

INDOOR GARDEN INVESTMENT CO.LIMITED (REGISTERED NUMBER: 00720010) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 728 |  | 808 |  |

Investments | 5 | 1,244,922 |  | 1,441,543 |  |

1,245,650 |  | 1,442,351 |  |

Current assets

Debtors | 6 | 517,189 |  | 482,982 |  |

Cash at bank | 178,946 |  | 76,272 |  |

696,135 |  | 559,254 |  |

Creditors

Amounts falling due within one year | 7 | (44,207 | ) | (24,044 | ) |

Net current assets | 651,928 |  | 535,210 |  |

Total assets less current liabilities | 1,897,578 |  | 1,977,561 |  |

Capital and reserves

Called up share capital | 8 | 3,600 |  | 3,600 |  |

Other reserves | 642,058 |  | 657,692 |  |

Retained earnings | 1,251,920 |  | 1,316,269 |  |

Shareholders' funds | 1,897,578 |  | 1,977,561 |  |

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 directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

R W Walsh - Director

INDOOR GARDEN INVESTMENT CO.LIMITED (REGISTERED NUMBER: 00720010) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | Statutory information

| Indoor Garden Investment Co.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.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

| The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below..

| Going Concern

| The considered view of the directors is that they have a reasonable expectation that the company has adequate resources to continue operations for the foreseeable future.This assessment has been made for a period of twelve months from the date of approving these financial statements.

| Turnover

| Turnover is recognised on a received basis, for dividends and other investment portfolio income arising, as advised by the third party fund manager. Interest receivable for the year is reported in Other interest receivable.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Plant and machinery |  | 10% Reducing balance |  |

| Fixtures, fittings & equipment |  | 10% Reducing balance |  |

| Fixed asset investments

| Fixed asset investments are stated at cost less provision for any permanent diminution in value. Any investment movements are recorded on a first in first out basis.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, the cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

INDOOR GARDEN INVESTMENT CO.LIMITED (REGISTERED NUMBER: 00720010) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

3. | Employees and directors

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

4. | Tangible fixed assets

Fixtures |

Plant and | and |

machinery | fittings | Totals |

| £ | £ | £

| Cost

| At 1 April 2024

| and 31 March 2025 | 7,663 |  | 2,590 |  | 10,253 |  |

| Depreciation

| At 1 April 2024 | 6,921 |  | 2,524 |  | 9,445 |  |

| Charge for year | 74 |  | 6 |  | 80 |  |

| At 31 March 2025 | 6,995 |  | 2,530 |  | 9,525 |  |

| Net book value

| At 31 March 2025 | 668 |  | 60 |  | 728 |  |

| At 31 March 2024 | 742 |  | 66 |  | 808 |  |

5. | Fixed asset investments

Listed |

investments |

| £

| Cost

| At 1 April 2024 | 1,441,543 |  |

| Additions | 193,901 |  |

| Disposals | (390,522 | ) |

| At 31 March 2025 | 1,244,922 |  |

| Net book value

| At 31 March 2025 | 1,244,922 |  |

| At 31 March 2024 | 1,441,543 |  |

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Investments |  | 1,244,922 |  | 1,441,543 |  |

| Listed investments included above:

| Listed investments carrying amount |  | 1,244,922 |  | 1,441,543 |  |

| Market value if different from carrying amount |  | 1,220,091 |  | 1,269,990 |  |

| Fixed asset investments represent investments held in a trading account. These are valued at cost.

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other debtors | 517,189 |  | 482,982 |  |

| Debtors include an amount of £230,492 (2024 - £250,350) which is due after more than one year.

INDOOR GARDEN INVESTMENT CO.LIMITED (REGISTERED NUMBER: 00720010) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Taxation and social security | 35,986 |  | 16,650 |  |

| Other creditors | 8,221 |  | 7,394 |  |

44,207 |  | 24,044 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 3,600 | Ordinary | £1 | 3,600 |  | 3,600 |  |

9. | Related party transactions

| At the year end there were shareholder's loans owed to the company of £264,391 (2024 - £259,045).

10. | Directors' transactions

| Included within other debtors is an amount of £189,534 (2024 - £125,899) owed to the company by a director. The maximum amount overdrawn in the year was £191,919. Included in creditors "Taxation and social security" in note 9, is section 455 tax of £21,476 (2024: £13,192) relating to the director's loan.