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REGISTERED NUMBER: 08274590 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

INFRASTRUCTURE LAND CONSULTING LIMITED

INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


INFRASTRUCTURE LAND CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: C I Boston
B T Boston-Keene





REGISTERED OFFICE: The Inn at Penallt
Monmouth
Monmouthshire
NP25 4SE





REGISTERED NUMBER: 08274590 (England and Wales)





ACCOUNTANTS: Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE

INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 365,939 376,155
365,939 376,155

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 6 64,398 62,732
Cash at bank 52 52
74,450 72,784
CREDITORS
Amounts falling due within one year 7 560,731 541,109
NET CURRENT LIABILITIES (486,281 ) (468,325 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(120,342

)

(92,170

)

CREDITORS
Amounts falling due after more than one
year

8

108,232

120,745
NET LIABILITIES (228,574 ) (212,915 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (228,674 ) (213,015 )
SHAREHOLDERS' FUNDS (228,574 ) (212,915 )

INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

BALANCE SHEET - continued
31 OCTOBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:





C I Boston - Director


INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Infrastructure Land Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The company has net current and total liabilities and relies on the ongoing support of the director. The director has confirmed that they will be continuing to provide this support as required for the 12 months from the date of approval of these accounts. Accordingly the accounts are prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable excluding discounts and value added tax. Revenue is recognised at the point of sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price plus any costs directly attributable to making the asset capable of operating as and where intended.

Depreciation is provided at the following annual rates in order to write off the cost, less estimated residual value, of each asset on a systematic basis over its estimated useful life (or if held under a finance lease, over the lease term, whichever is shorter):

Freehold property - 2% on cost
Plant and machinery - 50% on cost and 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued
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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates an auto enrolment pension scheme. Contributions payable to the pension scheme are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 10,000
AMORTISATION
At 1 November 2022
and 31 October 2023 10,000
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022
and 31 October 2023 432,829 26,413 9,201 2,096 470,539
DEPRECIATION
At 1 November 2022 58,793 25,777 8,243 1,571 94,384
Charge for year 8,657 276 958 325 10,216
At 31 October 2023 67,450 26,053 9,201 1,896 104,600
NET BOOK VALUE
At 31 October 2023 365,379 360 - 200 365,939
At 31 October 2022 374,036 636 958 525 376,155

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 64,398 62,732

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 21,698 24,608
Trade creditors 3,486 2,598
Taxation and social security 16,421 12,873
Other creditors 519,126 501,030
560,731 541,109

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 108,232 120,745

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 58,181 63,561

INFRASTRUCTURE LAND CONSULTING LIMITED (REGISTERED NUMBER: 08274590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 122,528 135,041

Bank loan are secured by a fixed and floating charge over the company's assets.

10. RELATED PARTY DISCLOSURES

The loan provided by the director is interest free, the balance outstanding at the year end is £514,968 (2022 - £495,077).