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REGISTERED NUMBER: 05017870 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 December 2023

for

Infracare Group Limited

Infracare Group Limited (Registered number: 05017870)






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 Group 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: 05017870 (England and Wales)





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

Infracare Group Limited (Registered number: 05017870)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 64,493 64,493

CURRENT ASSETS
Debtors 5 1,259 131,209

CREDITORS
Amounts falling due within one year 6 2,560 131,210
NET CURRENT LIABILITIES (1,301 ) (1 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,192

64,492

CAPITAL AND RESERVES
Called up share capital 64,018 64,018
Retained earnings (826 ) 474
SHAREHOLDERS' FUNDS 63,192 64,492

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 Group Limited (Registered number: 05017870)

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

1. STATUTORY INFORMATION

Infracare Group 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 64,493
NET BOOK VALUE
At 31 December 2023 64,493
At 31 December 2022 64,493

Infracare Group Limited (Registered number: 05017870)

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:

Infracare Capital Limited
Registered office: England
Nature of business:
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 49,868 49,868
Profit for the year 209,304 132,079

Infracare Partnering Limited
Registered office: England
Nature of business:
%
Class of shares: holding
Ordinary 100.00

The investment in Infracare Partnering Limited has not been impaired during the current year as there is an agreement in place for the shares to be purchased at par value within the next 12 months.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed by group undertakings 1,259 131,209

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings 1,280 130,580
Other creditors 1,280 630
2,560 131,210

7. RELATED PARTY DISCLOSURES

2023 2023 2022 2022

Amounts due
from/(to

)
Movement in
the year
Amounts due
from/(to

)
Movement in
year
£    £    £    £   
Infracare Capital Limited (1,280 ) (132,489 ) 131,209 131,209
Infracare Partnering Limited - - - -
Ambrite LIFT Holdings Limited 1,259 131,839 (130,580 ) (130,579 )
Infracare LIFT Holdings Limited - - - -

Ambrite LIFT Holdings Limited owns 100% of the A shares in Infracare Group Limited and Ambrite LIFT Holdings Ltd owns 100% of the B shares in Infracare Group Ltd. Infracare Group Limited owns 100% of the issued share capital of Infracare Partnering Limited and 100% of the issued share capital of Infracare Capital Limited.

Infracare Group Limited (Registered number: 05017870)

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

8. ULTIMATE CONTROLLING PARTY

The immediate controlling party is Ambrite LIFT Holdings Limited, a company registered in England and Wales. Copies of the accounts are available from Companies House for Ambrite LIFT Holdings Limited.