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REGISTERED NUMBER: 05017735 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 December 2023

for

Infracare Capital Limited

Infracare Capital Limited (Registered number: 05017735)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Infracare Capital Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: P S Andrews
A C Cook





SECRETARY: Ms L C Motamed





REGISTERED OFFICE: 3 More London Riverside
London
SE1 2AQ





REGISTERED NUMBER: 05017735 (England and Wales)





ACCOUNTANTS: Granite Morgan Smith Limited
122 Feering Hill
Feering
Colchester
Essex
CO5 9PY

Infracare Capital Limited (Registered number: 05017735)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 837 837

CURRENT ASSETS
Debtors 5 2,028 132,827
Cash at bank 257,102 48,043
259,130 180,870
CREDITORS
Amounts falling due within one year 6 1,280 131,839
NET CURRENT ASSETS 257,850 49,031
TOTAL ASSETS LESS CURRENT
LIABILITIES

258,687

49,868

CAPITAL AND RESERVES
Called up share capital 49,293 49,293
Retained earnings 209,394 575
SHAREHOLDERS' FUNDS 258,687 49,868

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 24 October 2024 and were signed on its behalf by:





P S Andrews - Director


Infracare Capital Limited (Registered number: 05017735)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Infracare Capital 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.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 837
NET BOOK VALUE
At 31 December 2023 837
At 31 December 2022 837

Infracare Capital Limited (Registered number: 05017735)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated companies

Infracare (South West) Limited
Registered office: England
Nature of business: Provision of health care facilities
%
Class of shares: holding
Ordinary 45.92
30.9.23 30.9.22
£    £   
Aggregate capital and reserves 1,200 1,200
Profit for the year 141,000 309,000

Infracare (Midlands) Limited
Registered office: England
Nature of business: Provision of health care facilities
%
Class of shares: holding
Ordinary 47.67
30.9.23 30.9.22
£    £   
Aggregate capital and reserves 600 600
Profit for the year 333,900 192,900

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed by group undertakings 2,028 132,827

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings - 131,209
Other creditors 1,280 630
1,280 131,839

Infracare Capital Limited (Registered number: 05017735)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. RELATED PARTY DISCLOSURES

2023202320222022

Amounts due
from
Movement in
year
Amounts due
(to/from

)
Movement in
year
£   £   £   £   
Infracare Group Limited1,280132,489(131,209)(131,209)
Infracare Partnering Limited----
Infracare (Midlands) Limited-(69,543)69,54369,543
Infracare (South West) Limited-(62,536)62,53662,536
Ambrite LIFT Holdings Limited748-748-
Infracare LIFT Holdings Limited---(1,659)



Ambrite LIFT Holdings Limited owns 100% of the A shares in Infracare Group Limited, which in turn owns 100% of the issued share capital of Infracare Partnering Limited.

Infracare Group Limited also owns 100% of the issued share capital of Infracare Capital Limited, which in turn owns 47.67% of the issued share capital of Infracare (Midlands) Limited. Infracare (South West) Limited Group is 45.92% owned by Infracare Capital Limited.

8. ULTIMATE CONTROLLING PARTY

The immediate controlling party is Infracare Group Limited, a company registered in England and Wales.

The ultimate controlling party is Ambrite LIFT Holdings Limited. Copies of the group accounts are available from Companies House for Ambrite LIFT Holdings Limited.