Registration number: 09064531

Indevor Bonds and Guarantees Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Indevor Bonds and Guarantees Limited

Company Information

Director

Mr Liam Peter Melly

Registered office

10th Floor 3 Hardman Street Spinningfields Manchester M3 3HF

Indevor Bonds and Guarantees Limited

(Registration number: 09064531)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,585	720
Investments	5	101	-
		3,686	720
Current assets
Debtors		2,250,323	3,120,941
Cash at bank and in hand		2,377,385	830,037
		4,627,708	3,950,978
Prepayments and accrued income		89,706	234,813
Creditors: Amounts falling due within one year		(463,481)	(81,562)
Net current assets		4,253,933	4,104,229
Total assets less current liabilities		4,257,619	4,104,949
Creditors: Amounts falling due after more than one year	6.1	(19,696)	(25,959)
Accruals and deferred income		(2,787,661)	(2,809,096)
Net assets		1,450,262	1,269,894
Capital and reserves
Called up share capital	7	2	2
Retained earnings		1,450,260	1,269,892
Shareholders' funds		1,450,262	1,269,894

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Indevor Bonds and Guarantees Limited

(Registration number: 09064531)
Abridged Balance Sheet as at 31 December 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2026
 

......................................... Mr Liam Peter Melly Director

Indevor Bonds and Guarantees Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10th Floor
3 Hardman Street
Spinningfields
Manchester
M3 3HF

These financial statements were authorised for issue by the director on 26 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line

Indevor Bonds and Guarantees Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 9).

Indevor Bonds and Guarantees Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	810	810
Additions	3,799	3,799
At 31 December 2025	4,609	4,609
Depreciation
At 1 January 2025	90	90
Charge for the year	934	934
At 31 December 2025	1,024	1,024
Carrying amount
At 31 December 2025	3,585	3,585
At 31 December 2024	720	720

5	Investments

	Total £
Cost or valuation
Additions	101
Carrying amount
At 31 December 2025	101