Company Registration No. 13200315 (England and Wales)
Infinite Arch Limited
Unaudited accounts
for the year ended 31 March 2025
Infinite Arch Limited
Unaudited accounts
Contents
Infinite Arch Limited
Company Information
for the year ended 31 March 2025
Directors
M A Gynn
L S Wrapson
Company Number
13200315 (England and Wales)
Registered Office
Bonded Warehouse
Hulkes Lane
Rochester
ME1 1EE
England
Accountants
The Accounts Lady
7 Southbourne Grove
Chatham
ME5 8HX
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Infinite Arch Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Infinite Arch Limited for the year ended
31 March 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Infinite Arch Limited, as a body, in accordance with the terms of our engagement letter dated 30 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Infinite Arch Limited and state those matters that we have agreed to state to the Board of Directors of Infinite Arch Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infinite Arch Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Infinite Arch Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Infinite Arch Limited. You consider that Infinite Arch Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Infinite Arch Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
The Accounts Lady
Chartered Accountants
7 Southbourne Grove
Chatham
ME5 8HX
3 April 2025
Infinite Arch Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
6,785
1,233
Creditors: amounts falling due within one year
(22,795)
(9,083)
Net current assets
15,921
21,662
Total assets less current liabilities
15,921
24,125
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
15,919
23,655
Shareholders' funds
15,921
23,657
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2025 and were signed on its behalf by
M A Gynn
Director
Company Registration No. 13200315
Infinite Arch Limited
Notes to the Accounts
for the year ended 31 March 2025
Infinite Arch Limited is a private company, limited by shares, registered in England and Wales, registration number 13200315. The registered office is Bonded Warehouse, Hulkes Lane, Rochester, ME1 1EE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Infinite Arch Limited
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Accrued income and prepayments
841
26,712
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
11,036
1,459
Loans from directors
8,463
6,034
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).