Indigital XYZ Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10869455

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		32,878		48,162
Investments	5		-		52,421

			32,878		100,583
CURRENT ASSETS
Stocks	6	-		4,867
Debtors	7	407,142		328,404
Cash at bank and in hand		200,018		606,815

		607,160		940,086
Creditors: Amounts Falling Due Within One Year	8	(739,699 )		(553,530 )

NET CURRENT ASSETS (LIABILITIES)			(132,539 )		386,556

TOTAL ASSETS LESS CURRENT LIABILITIES			(99,661 )		487,139

NET (LIABILITIES)/ASSETS			(99,661 )		487,139

CAPITAL AND RESERVES
Called up share capital	9		2		1
Revaluation reserve			-		(66,562 )
Other reserves			(1,616,002 )		-
Profit and Loss Account			1,516,339		553,700

SHAREHOLDERS' FUNDS			(99,661)		487,139

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Indigital XYZ Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr George Sharpe

Director

17/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Indigital XYZ Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10869455 . The registered office is Taxassist Accountants Ground Floor, 446 Uxbridge Road, London, W12 0NS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% RBM
Computer Equipment	33.33% SLM

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Employee Ownership Trust Transaction

During the year, 85% of the ordinary share capital of the company was transferred to the Favoured Trustees Limited Employee Ownership Trust (“the EOT”).

The EOT was established for the benefit of the company’s employees. The trustees hold the shares for the long term benefit of the workforce and exercise control of the company in accordance with the terms of the trust deed.

The former shareholders disposed of their shares to the EOT for agreed consideration. The EOT is repaying the consideration over time from funds provided by the company

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Indigital XYZ Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.7. Distribution to the Employee Ownership Trust

During the year the company made a payment of £1,616,002 to the Employee Ownership Trust to enable the trustees to meet part of the share purchase consideration due to the former shareholders.

In accordance with CTA 2010 s1000 and HMRC guidance in CTM15580, this payment has been treated as a distribution and recorded as an appropriation of distributable reserves.

The payment does not affect the profit for the financial year and has been recognised directly in equity.

3. Average Number of Employees

Average number of employees, including directors, during the year was : 20 (2024: 9)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	58,449	31,848	90,297

As at 31 July 2025	58,449	31,848	90,297

Depreciation
As at 1 August 2024	15,842	26,293	42,135
Provided during the period	10,652	4,632	15,284

As at 31 July 2025	26,494	30,925	57,419

Net Book Value
As at 31 July 2025	31,955	923	32,878

As at 1 August 2024	42,607	5,555	48,162

5. Investments

	Other
	£
Cost or Valuation
As at 1 August 2024	52,421
Disposals	(52,421 )

As at 31 July 2025	-

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	-

As at 1 August 2024	52,421

6. Stocks

	2025	2024
	£	£
Stock	-	4,867

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Indigital XYZ Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	61,643	39,230
Prepayments and accrued income	4,434	4,476
Shopify Control Account	-	54
Wise	336,536	75,927
Other debtors Share capital	1	-
VAT	-	12,715
Directors' loan accounts	-	196,002
Amounts owed by other participating interests	4,528	-

	407,142	328,404

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,837	451,740
Corporation tax	276,916	62,759
Other taxes and social security	27,071	15,127
VAT	67,520	-
Other creditors	345,905	18,479
Pension	3,404	2,324
Credit Card	1,046	(19 )
Accruals and deferred income	-	3,120

	739,699	553,530

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	1

10. Related Party Transactions

During the year, the company provided a loan of £1,616,002 to the Favoured Trust, an Employee Ownership Trust established for the benefit of the company’s employees. The purpose of this loan was to finance the purchase of 85% of the company's issued share capital from Mr G C Sharpe and Mr A G Willers, a director and shareholder of the company.

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