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REGISTERED NUMBER: 08810011 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2022

for

Infrastructure Enhancement Limited

Infrastructure Enhancement Limited (Registered number: 08810011)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Balance Sheet 1

Notes to the Financial Statements 2


Infrastructure Enhancement Limited (Registered number: 08810011)

Balance Sheet
31 December 2022

31.12.22 31.12.21
Notes £    £   
CURRENT ASSETS
Debtors 4 460,955 519,697
Cash at bank 20,753 18,535
481,708 538,232
CREDITORS
Amounts falling due within one year 5 309,641 314,187
NET CURRENT ASSETS 172,067 224,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,067

224,045

CREDITORS
Amounts falling due after more than one
year

6

114,861

155,048
NET ASSETS 57,206 68,997

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 57,106 68,897
57,206 68,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 November 2023 and were signed by:




D Smith - Director


Infrastructure Enhancement Limited (Registered number: 08810011)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Infrastructure Enhancement Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08810011

Registered office: 5th Floor Hampton By Hilton
42-50 Kimpton Road
Luton
Bedfordshire
LU2 0FP

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Infrastructure Enhancement Limited (Registered number: 08810011)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 214,714 171,718
Amounts owed by group undertakings 174,500 175,000
Amounts owed by associates 61,874 148,838
Other debtors 9,867 24,141
460,955 519,697

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans and overdrafts 5,493 5,358
Trade creditors 229,912 186,583
Taxation and social security 35,664 80,417
Other creditors 38,572 41,829
309,641 314,187

6. CREDITORS MORE THAN ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans 38,708 44,201
Other creditors 76,153 110,847
114,861 155,048

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 9,086 15,311

7. RELATED PARTY DISCLOSURES

At the year end, the company was owed £236,374 (2021: £323,838) by businesses controlled by the director. The loans are repayable on demand and interest-free.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Smith.