Indiko Data Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12635331

Indiko Data Limited

Filleted Unaudited Financial Statements

31 May 2025

Indiko Data Limited

Financial Statements

Year ended 31 May 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Indiko Data Limited

Officers and Professional Advisers

The board of directors	R Manuell
	L R Moss

Registered office	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Indiko Data Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Indiko Data Limited

Year ended 31 May 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 May 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Indiko Data Limited

Statement of Financial Position

31 May 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	10,802	9,714

Current assets

Debtors	6	161,010	69,131
Cash at bank and in hand		260,851	314,879
		---------	---------
		421,861	384,010

Creditors: amounts falling due within one year	7	344,601	335,179
		---------	---------
Net current assets		77,260	48,831
		--------	--------
Total assets less current liabilities		88,062	58,545
		--------	--------
Net assets		88,062	58,545
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	87,962	58,445
	--------	--------
Shareholders funds	88,062	58,545
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Indiko Data Limited

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

R Manuell

Director

Company registration number: 12635331

Indiko Data Limited

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The financial statements are prepared in sterling, which is the functional currency of the entity.

Amortisation

Amortisation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Trade Marks - 10% straight line

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Office Equipment	-	25% straight line
Equipment	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Tangible assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost
At 1 June 2024	510	17,255	17,765
Additions	2,605	3,197	5,802
	-------	--------	--------
At 31 May 2025	3,115	20,452	23,567
	-------	--------	--------
Depreciation
At 1 June 2024	85	7,966	8,051
Charge for the year	458	4,256	4,714
	-------	--------	--------
At 31 May 2025	543	12,222	12,765
	-------	--------	--------
Carrying amount
At 31 May 2025	2,572	8,230	10,802
	-------	--------	--------
At 31 May 2024	425	9,289	9,714
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	153,533	67,106
Other debtors	7,477	2,025
	---------	--------
	161,010	69,131
	---------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	100,550	103,072
Corporation tax	87,715	32,504
Social security and other taxes	62,473	55,232
Other creditors	93,863	144,371
	---------	---------
	344,601	335,179
	---------	---------