INDIGO RIDGE DEVELOPMENTS LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Lambrecht

D M E Lambrecht

REGISTERED OFFICE:

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

REGISTERED NUMBER:

11817270 (England and Wales)

ACCOUNTANTS:

Halsey & Co (Accountants) Ltd.

Chartered Certified Accountants

Registered Auditors

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

FIXED ASSETS

Tangible assets

5

511

394

Investments

6

481

1

992

395

CURRENT ASSETS

Stocks

81,817

-

Debtors

7

431,404

139,557

Cash at bank

68,558

255,257

581,779

394,814

CREDITORS

Amounts falling due within one year

8

228,589

41,297

NET CURRENT ASSETS

353,190

353,517

TOTAL ASSETS LESS CURRENT LIABILITIES

354,182

353,912

CREDITORS

Amounts falling due after more than one year

9

-

(25,668

)

PROVISIONS FOR LIABILITIES

(97

)

(75

)

NET ASSETS

354,085

328,169

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

175,159

175,159

Retained earnings

178,826

152,910

SHAREHOLDERS' FUNDS

354,085

328,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th May 2026 and were signed on its behalf by:

D M E Lambrecht - Director

1.	STATUTORY INFORMATION

Indigo Ridge Developments Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales 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

-

25% on reducing balance

Computer equipment

-

25% on cost

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st January 2025

649

2,595

3,244

Additions

224

-

224

At 31st December 2025

873

2,595

3,468

DEPRECIATION

At 1st January 2025

444

2,406

2,850

Charge for year

107

-

107

At 31st December 2025

551

2,406

2,957

NET BOOK VALUE

At 31st December 2025

322

189

511

At 31st December 2024

205

189

394

6.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st January 2025

1

Additions

480

At 31st December 2025

481

NET BOOK VALUE

At 31st December 2025

481

At 31st December 2024

1

7.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

VAT

21,499

4,533

Prepayments

2,457

1,459

23,956

5,992

Amounts falling due after more than one year:

Amounts owed by group undertakings

407,448

133,565

Aggregate amounts

431,404

139,557

Debtors include amounts advanced to group companies which are interest free and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

28,541

2,500

Shareholders loans

84,986

-

Tax

52,959

17,571

Social security and other taxes

2,543

19,472

Other creditors

22,231

-

Directors' current accounts

35,980

-

Accrued expenses

1,349

1,754

228,589

41,297

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Directors Current Account

-

25,668

10.	RELATED PARTY DISCLOSURES

Group balances consist of investments in subsidiaries.