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Registration number: 12674433

Indevor Group Limited

Consolidated Financial Statements

for the Year Ended 31 December 2025

 

Indevor Group Limited

Contents

Company Information

1

Strategic Report

2 to 5

Consolidated Balance Sheet

6

Balance Sheet

7

Notes to the Financial Statements

8 to 18

 

Indevor Group Limited

Company Information

Directors

Mr L P Melly

Mr Daniel Bartos

Miss Jenna Bate

Mr Thomas Egerton

Registered office

10th Floor
3 Hardman Street
Spinningfields
Manchester
M3 3HF

 

Indevor Group Limited

Strategic Report for the Year Ended 31 December 2025

The directors present their strategic report for the year ended 31 December 2025.

1. Executive Summary

2025 represented another year of strategic progress for Indevor Group despite continued challenges across the UK housebuilding sector. The Group delivered another profitable year whilst further strengthening its balance sheet and increasing shareholder value. Consolidated net worth increased by approximately 25%, reflecting the Board's continued focus on building a financially strong, independent and resilient business.

Indevor Group remains fully self-funded, with continued investment in its people, brands and infrastructure supporting long-term sustainable growth.
 

2. Group Overview and Core Principles

Indevor Group is a privately owned group of businesses originating from a 20+ year legacy of creating award-winning, innovative companies that serve the UK housebuilding and development industry.

All Indevor Group companies and brands share three core principles that are fundamental to our corporate identity:

Identify
Indevor Group continually identifies opportunities to improve efficiency and deliver specialist solutions across the housebuilding sector.

Innovate
Innovation remains central to our culture, with the continued development of market-leading products and services across our core disciplines.

Implement
Our businesses are built upon robust systems, clear communication and consistent delivery, providing clients with dependable long-term solutions.
 

3. Operational Structure and Disciplines

Indevor Group Limited provides strategic oversight and operational infrastructure support to three wholly owned divisions:

• Indevor Land
• Indevor Bonds
• Indevor Estates

Each division continues to strengthen its market position whilst delivering specialist services to the UK housebuilding industry.
 

 

Indevor Group Limited

Strategic Report for the Year Ended 31 December 2025

4. Business Review and Performance Overview

The UK housebuilding sector continued to face challenging trading conditions throughout 2025.

Against this backdrop, the Group continued to strengthen its financial position, deepen long-standing client relationships and invest in future growth opportunities. The Board believes the Group's diversified operating model and disciplined approach continue to provide a strong platform for long-term success.
 

5. Divisional Performance


Indevor Land

The division maintained its strategic approach throughout the year, preserving valuable opportunities and positioning itself to benefit from improving market conditions.

Board Commentary: Our disciplined approach continues to create long-term value whilst maintaining flexibility for future growth.

Indevor Bonds

Indevor Bonds delivered another excellent year, strengthening relationships with underwriting partners, professional introducers and clients, whilst continuing to enhance its position within the market.

Board Commentary: The division exceeded its strategic objectives during the year, with the successful launch of several new brands further strengthening its market position and supporting future market share growth.

Indevor Estates

Indevor Estates continued to expand its portfolio and reinforce its reputation as a trusted long-term partner for housebuilders requiring specialist infrastructure and open space ownership solutions.

Board Commentary: As anticipated, 2025 was a pivotal year for the division, with significant growth in its forward order book and a further strengthening of its unique position within the UK housebuilding industry.
 

6. Financial Position

The Group's financial position strengthened further during the year, with consolidated shareholder funds increasing by approximately 25%.

The business remains fully self-funded, maintains strong liquidity and continues to reinvest profits into strengthening the Group, supporting innovation and enhancing long-term resilience. Alongside its strong financial position, the Group has established relationships with leading institutional and wealth fund managers and maintains access to substantial external funding facilities, including an undrawn revolving credit facility, providing additional financial flexibility to support future strategic opportunities should they arise.

Board Commentary: Continued growth in shareholder value reflects the strength of our business model, disciplined financial management and our commitment to building a stable, well-capitalised business with the resources to support clients and long-term growth.
 

 

Indevor Group Limited

Strategic Report for the Year Ended 31 December 2025

7. Strategic Outlook - 2026 and Beyond

Indevor Group continues to strengthen its position as a trusted multi-disciplinary partner to the UK housebuilding industry.

Supported by a strong financial position, established client relationships and a diversified portfolio of specialist businesses, the Group remains well positioned to capitalise on future market opportunities.

Board Conclusion: We enter 2026 with increasing financial strength, a growing market presence and confidence in our long-term strategy.

 

8. Our People

Our people remain fundamental to the Group's success. We continue to invest in developing talented individuals whilst supporting the growth of an experienced and professional team. Staff wellbeing, development and career progression remain central to our culture.

During the year, we were proud to achieve Investors in People Gold accreditation and to be recognised in the Sunday Times Best Places to Work. These independent achievements provide external recognition of the Group's commitment to its people, culture and core values, and reinforce our belief that investing in our people is fundamental to delivering exceptional outcomes for our clients.

 

9. Key Risks and Mitigations

Risk Area

Description

Mitigation Strategy

Market Conditions

Reduced levels of housebuilding activity, planning delays and wider economic uncertainty may impact the pace of new development.

The Group's diversified service offering, strong balance sheet, long-standing client relationships and disciplined financial management provide resilience throughout market cycles.

Talent and Expertise

Attracting and retaining high-calibre professionals remains essential to the continued growth of the Group.

Continued investment in employee development, leadership, wellbeing and an award-winning workplace culture supports long-term retention and recruitment.

Regulatory Environment

Ongoing changes to planning policy, environmental legislation and industry regulation require continual adaptation.

The Group actively monitors legislative developments and continues to invest in compliance, governance and specialist expertise to ensure clients receive informed, future-focused solutions.

 

Indevor Group Limited

Strategic Report for the Year Ended 31 December 2025

10. Conclusion

Indevor Group continues to strengthen its market position through disciplined management, financial resilience and continued investment in long-term growth.

The Board remains confident that the Group's increasing financial strength, growing shareholder value and trusted reputation provide a solid foundation for continued success.

 

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

.........................................
Mr L P Melly
Director

 

Indevor Group Limited

(Registration number: 12674433)
Consolidated Balance Sheet as at 31 December 2025

Note

2025
£

2024
£

Fixed assets

 

Intangible assets

5

14,009

2,287

Tangible assets

6

232,790

47,670

 

246,799

49,957

Current assets

 

Stocks

8

632,688

483,188

Debtors

9

2,063,336

3,260,624

Cash at bank and in hand

 

3,694,914

1,441,451

 

6,390,938

5,185,263

Creditors: Amounts falling due within one year

10

(4,269,088)

(3,422,421)

Net current assets

 

2,121,850

1,762,842

Total assets less current liabilities

 

2,368,649

1,812,799

Creditors: Amounts falling due after more than one year

10

(154,507)

(25,959)

Net assets

 

2,214,142

1,786,840

Capital and reserves

 

Called up share capital

11

100

100

Retained earnings

2,214,042

1,786,740

Equity attributable to owners of the company

 

2,214,142

1,786,840

Shareholders' funds

 

2,214,142

1,786,840

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

.........................................
Mr L P Melly
Director

   
     
 

Indevor Group Limited

(Registration number: 12674433)
Balance Sheet as at 31 December 2025

Note

2025
£

2024
£

Fixed assets

 

Intangible assets

5

8,087

767

Tangible assets

6

191,007

-

Investments

7

202

202

 

199,296

969

Current assets

 

Debtors

9

934,272

139,273

Cash at bank and in hand

 

801,797

500,036

 

1,736,069

639,309

Creditors: Amounts falling due within one year

10

(655,478)

(73,392)

Net current assets

 

1,080,591

565,917

Total assets less current liabilities

 

1,279,887

566,886

Creditors: Amounts falling due after more than one year

10

(134,811)

-

Net assets

 

1,145,076

566,886

Capital and reserves

 

Called up share capital

11

100

100

Retained earnings

1,144,976

566,786

Shareholders' funds

 

1,145,076

566,886

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

.........................................
Mr L P Melly
Director

   
     

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

 

Indevor Group Limited

Notes to the 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 Board 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 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 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.

 

Indevor Group Limited

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

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 31 December 2025.

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

The results of subsidiaries acquired or disposed of during the year are included in the Profit and Loss Account from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.

The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.

Inter-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder’s share of changes in equity since the date of the combination.

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 group’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the group.

The group 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 group's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the group operates and generates taxable income.

 

Indevor Group Limited

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

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

Motor vehicles

25% straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Computer software

3 years straight line

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the group will not be able to collect all amounts due according to the original terms of the receivables.

 

Indevor Group Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Other operating income

The analysis of the group's other operating income for the year is as follows:

2025
£

2024
£

Government grants

1,000

500

 

Indevor Group Limited

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

4

Staff numbers

The average number of persons employed by the group (including directors) during the year, was as follows:

2025
No.

2024
No.

All departments

48

55

48

55

5

Intangible assets

Group

Trademarks, patents and licenses
 £

Computer software development costs
 £

Total
£

Cost or valuation

At 1 January 2025

1,520

9,771

11,291

Additions acquired separately

-

13,678

13,678

At 31 December 2025

1,520

23,449

24,969

Amortisation

At 1 January 2025

-

9,004

9,004

Amortisation charge

608

1,348

1,956

At 31 December 2025

608

10,352

10,960

Carrying amount

At 31 December 2025

912

13,097

14,009

At 31 December 2024

1,520

767

2,287

 

Indevor Group Limited

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

Company

Computer software development costs
 £

Total
£

Cost or valuation

At 1 January 2025

1,200

1,200

Additions acquired separately

7,918

7,918

At 31 December 2025

9,118

9,118

Amortisation

At 1 January 2025

433

433

Amortisation charge

598

598

At 31 December 2025

1,031

1,031

Carrying amount

At 31 December 2025

8,087

8,087

At 31 December 2024

767

767

 

Indevor Group Limited

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

6

Tangible assets

Group

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 January 2025

4,389

46,475

50,864

Additions

15,169

217,710

232,879

Disposals

(675)

-

(675)

At 31 December 2025

18,883

264,185

283,068

Depreciation

At 1 January 2025

1,258

1,936

3,194

Charge for the year

3,848

43,368

47,216

Eliminated on disposal

(132)

-

(132)

At 31 December 2025

4,974

45,304

50,278

Carrying amount

At 31 December 2025

13,909

218,881

232,790

At 31 December 2024

3,131

44,539

47,670

Company

Computer equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

Additions

6,028

217,710

223,738

At 31 December 2025

6,028

217,710

223,738

Depreciation

Charge for the year

982

31,749

32,731

At 31 December 2025

982

31,749

32,731

Carrying amount

At 31 December 2025

5,046

185,961

191,007

 

Indevor Group Limited

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

7

Investments

Company

2025
£

2024
£

Investments in subsidiaries

202

202

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Notes

Holding

Proportion of voting rights and shares held

2025

2024

Subsidiary undertakings

Indevor Bonds and Guarantees Ltd

(1)

Ordinary £1

100%

100%

RS Bonds Solutions Ltd

(2)

Ordinary £1

100%

100%

Indevor Land Ltd

(1)

Ordinary £1

100%

100%

Indevor Green Estates Ltd

(2)

Ordinary £1

100%

100%

E Estates Management Ltd

(2)

Ordinary £1

100%

100%

W Estates Management Ltd

(2)

Ordinary £1

100%

100%

UK Land Authority Ltd

(2),(3)

Ordinary £1

100%

100%

S Estates Management Ltd

(2)

Ordinary £1

100%

100%

Landtrepreneur Ltd

(2),(3)

Ordinary £1

100%

100%

Indevor Estates Ltd

(1)

Ordinary £1

100%

100%

Indevor Infra Estates Ltd

(2)

Ordinary £1

100%

100%

Network Highways Ltd

(2)

Ordinary £1

100%

100%

Indevor Water Ltd

(2)

Ordinary £1

100%

100%

Green Agent Management Ltd

(2)

Ordinary £1

100%

100%

Adoptcert Protection Limited

(2),(3)

Ordinary £1

100%

0%

 

Indevor Group Limited

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

(1) Held directly by Indevor Group Ltd
(2) Held indirectly by Indevor Group Ltd
(3) No financial transactions during the year-ending 31 December 2025

All subsidiaries are incorporated in England and Wales.

Subsidiary undertakings

Indevor Bonds and Guarantees Ltd

The principal activity of Indevor Bonds and Guarantees Ltd is that of sourcing bonds and guarantee solutions.

RS Bonds Solutions Ltd

The principal activity of RS Bonds Solutions Ltd is that of road and sewer bond managing agents and technical consultants.

Indevor Land Ltd

The principal activity of Indevor Land Ltd is that of land introducers and agents.

Indevor Green Estates Ltd

The principal activity of Indevor Green Estates Ltd is that of open space ownership and management.

E Estates Management Ltd

The principal activity of E Estates Management Ltd is that of open space ownership and management.

W Estates Management Ltd

The principal activity of W Estates Management Ltd is that of open space ownership and management.

UK Land Authority Ltd

The principal activity of UK Land Authority Ltd is dormant/non-trading.

S Estates Management Ltd

The principal activity of S Estates Management Ltd is that of open space ownership and management.

Landtrepreneur Ltd

The principal activity of Landtrepreneur Ltd is dormant/non-trading.

Indevor Estates Ltd

The principal activity of Indevor Estates Ltd is that of post development land and asset ownership and management solutions.

Indevor Infra Estates Ltd

The principal activity of Indevor Infra Estates Ltd is that of post development infrastructure ownership and management.

Network Highways Ltd

The principal activity of Network Highways Ltd is that of highway ownership and management.

 

Indevor Group Limited

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

Indevor Water Ltd

The principal activity of Indevor Water Ltd is that of sewerage network ownership and management.

Green Agent Management Ltd

The principal activity of Green Agent Management Ltd is that of cost effective open space ownership and management.

Adoptcert Protection Limited

The principal activity of Adoptcert Protection Limited is dormant/non-trading.

8

Stocks

 

Group

Company

2025
£

2024
£

2025
£

2024
£

Work in progress

632,688

483,188

-

-

9

Debtors

 

Group

Company

Current

2025
£

2024
£

2025
£

2024
£

Trade debtors

988,881

1,898,663

117

-

Amounts owed by group undertakings

654,712

853,834

833,323

91,557

Other debtors

200,574

159,296

53,117

7,500

Prepayments

104,115

95,076

43,515

36,016

Accrued income

115,054

253,755

4,200

4,200

 

2,063,336

3,260,624

934,272

139,273

10

Creditors

 

Group

Company

2025
£

2024
£

2025
£

2024
£

Due within one year

Loans and borrowings

7,568

5,635

1,933

-

Trade creditors

520,415

111,529

43,838

7,005

Amounts owed to group undertakings

-

-

516,207

8,785

Taxation and social security

96,499

31,513

11,874

-

Other payables

775,696

438,909

48,125

55,102

Accruals and deferred income

2,868,910

2,834,835

33,501

2,500

4,269,088

3,422,421

655,478

73,392

Due after one year

Loans and borrowings

154,507

25,959

134,811

-

 

Indevor Group Limited

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

11

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

12

Parent and ultimate parent undertaking

The company's immediate parent is Investasurge Holdings Ltd, incorporated in England and Wales.

 The ultimate controlling party is Liam Melly.