Company No: 12085187 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

K S Ubhoo

Registered office	One Canada Square
	9th Floor
	London
	E14 5AA
	United Kingdom

Company number

12085187 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Fixed assets
Investments	3	210,000		210,000
		210,000		210,000
Creditors: amounts falling due within one year	4	( 1,600)		( 1,250)
Net current liabilities		(1,600)		(1,250)
Total assets less current liabilities		208,400		208,750
Net assets		208,400		208,750
Capital and reserves
Called-up share capital	5	3		3
Other reserves		501,000		501,000
Profit and loss account		( 292,603 )		( 292,253 )
Total shareholders' funds		208,400		208,750

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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Indigo FX Holdings Ltd (registered number: 12085187) were approved and authorised for issue by the Director on 07 September 2026. They were signed on its behalf by:

K S Ubhoo Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Indigo FX Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is One Canada Square, 9th Floor, London, E14 5AA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	210,000
At 31 December 2025	210,000
Carrying value at 31 December 2025	210,000
Carrying value at 31 December 2024	210,000

Investments in shares

The following was a subsidiary undertaking of the Company during the financial year:

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.12.2025	Ownership 31.12.2024	Held
Indigo FX Limited	30 Crown Place, London, EC2A 4EB	Deliverable foreign exchange brokerage.	Ordinary	100.00%	100.00%	Direct

The capital and reserves and the profit of the subsidiary undertaking was as follows:

	Capital and reserves at 2025	Profit for the year ended 2025
	£	£
Indigo FX Limited	1,039,644	79,025

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Accruals	1,600		1,250

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
300 Class 1 ordinary shares of £ 0.01 each	3		3

6. Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.

Other reserves

Other reserves includes the residual equity on the cancellation of ordinary share capital.