Indigo Blue European Limited

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

Registered number: 07013692

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		296,293		299,786

			296,293		299,786
CURRENT ASSETS
Debtors	5	208,986		186,126
Cash at bank and in hand		22,947		7,945

		231,933		194,071
Creditors: Amounts Falling Due Within One Year	6	(246,412 )		(225,728 )

NET CURRENT ASSETS (LIABILITIES)			(14,479 )		(31,657 )

TOTAL ASSETS LESS CURRENT LIABILITIES			281,814		268,129

Creditors: Amounts Falling Due After More Than One Year	7		(550,774 )		(539,707 )

NET LIABILITIES			(268,960 )		(271,578 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(269,060 )		(271,678 )

SHAREHOLDERS' FUNDS			(268,960)		(271,578)

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Indigo Blue European Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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

J Walker

Director

22nd June 2026

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

1. General Information

Indigo Blue European Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07013692 . The registered office is The Wagon Yard, Blackmoor, Nr Liss, Hampshire, GU33 6BP .

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. Going Concern Disclosure

The directors have reviewed the accounts and forecasts and it's ability to continue in operational existence for a period of at least twelve months from the balance sheet date.

Taking into account the anticipated income, the ongoing finanical support from the directors, and the ability to manage expenditure in line with available funding, the directors consider that the Company will have sufficient resources to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.

2.3. 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.

2.4. 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:

Plant & Machinery	Over 4 to 6 years
Motor Vehicles	Over 5 years
Fixtures & Fittings	Over 4 years
Computer Equipment	Over 4 years

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Indigo Blue European Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	60,662	481,218	59,325	17,908	619,113
Additions	6,435	85,000	-	3,559	94,994

As at 30 November 2025	67,097	566,218	59,325	21,467	714,107

Depreciation
As at 1 December 2024	59,253	189,328	58,489	12,257	319,327
Provided during the period	1,164	93,121	364	3,838	98,487

As at 30 November 2025	60,417	282,449	58,853	16,095	417,814

Net Book Value
As at 30 November 2025	6,680	283,769	472	5,372	296,293

As at 1 December 2024	1,409	291,890	836	5,651	299,786

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	150,581	129,412
Other debtors	58,405	56,714

	208,986	186,126

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Indigo Blue European Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	69,161	63,167
Trade creditors	82,804	113,675
Bank loans and overdrafts	43,002	10,127
Other creditors	9,370	5,947
Taxation and social security	42,075	32,812

	246,412	225,728

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	180,747	203,079
Other creditors	370,027	336,628

	550,774	539,707

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	69,161	63,167
Later than one year and not later than five years	180,747	203,079

	249,908	266,246

	249,908	266,246

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the balance sheet date there was a loan outstanding from the directors of £370,026 (2024 - £336,628), which has been included in other creditors. The loan is interest free, unsecured and repayable on demand

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