IRIS Accounts Production v25.1.0.734 SC426195 director 1.8.23 31.7.24 31.7.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4261952023-07-31SC4261952024-07-31SC4261952023-08-012024-07-31SC4261952022-07-31SC4261952022-08-012023-07-31SC4261952023-07-31SC426195ns15:Scotland2023-08-012024-07-31SC426195ns14:PoundSterling2023-08-012024-07-31SC426195ns10:Director12023-08-012024-07-31SC426195ns10:PrivateLimitedCompanyLtd2023-08-012024-07-31SC426195ns10:SmallEntities2023-08-012024-07-31SC426195ns10:AuditExemptWithAccountantsReport2023-08-012024-07-31SC426195ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-31SC426195ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-31SC426195ns10:FullAccounts2023-08-012024-07-31SC42619512023-08-012024-07-31SC426195ns10:RegisteredOffice2023-08-012024-07-31SC426195ns5:CurrentFinancialInstruments2024-07-31SC426195ns5:CurrentFinancialInstruments2023-07-31SC426195ns5:Non-currentFinancialInstruments2024-07-31SC426195ns5:Non-currentFinancialInstruments2023-07-31SC426195ns5:ShareCapital2024-07-31SC426195ns5:ShareCapital2023-07-31SC426195ns5:RevaluationReserve2024-07-31SC426195ns5:RevaluationReserve2023-07-31SC426195ns5:RetainedEarningsAccumulatedLosses2024-07-31SC426195ns5:RetainedEarningsAccumulatedLosses2023-07-31SC426195ns5:NetGoodwill2023-08-012024-07-31SC426195ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-31SC426195ns5:ComputerSoftware2023-08-012024-07-31SC426195ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-08-012024-07-31SC426195ns5:LeaseholdImprovements2023-08-012024-07-31SC426195ns5:PlantMachinery2023-08-012024-07-31SC426195ns5:FurnitureFittings2023-08-012024-07-31SC426195ns5:MotorVehicles2023-08-012024-07-31SC426195ns5:ComputerEquipment2023-08-012024-07-31SC426195ns5:NetGoodwill2023-07-31SC426195ns5:ComputerSoftware2023-07-31SC426195ns5:NetGoodwill2024-07-31SC426195ns5:ComputerSoftware2024-07-31SC426195ns5:NetGoodwill2023-07-31SC426195ns5:ComputerSoftware2023-07-31SC426195ns5:LandBuildings2023-07-31SC426195ns5:LeaseholdImprovements2023-07-31SC426195ns5:PlantMachinery2023-07-31SC426195ns5:LandBuildings2023-08-012024-07-31SC426195ns5:LandBuildings2024-07-31SC426195ns5:LeaseholdImprovements2024-07-31SC426195ns5:PlantMachinery2024-07-31SC426195ns5:LandBuildings2023-07-31SC426195ns5:LeaseholdImprovements2023-07-31SC426195ns5:PlantMachinery2023-07-31SC426195ns5:FurnitureFittings2023-07-31SC426195ns5:MotorVehicles2023-07-31SC426195ns5:ComputerEquipment2023-07-31SC426195ns5:FurnitureFittings2024-07-31SC426195ns5:MotorVehicles2024-07-31SC426195ns5:ComputerEquipment2024-07-31SC426195ns5:FurnitureFittings2023-07-31SC426195ns5:MotorVehicles2023-07-31SC426195ns5:ComputerEquipment2023-07-31SC426195ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-07-31SC426195ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-07-31SC426195ns5:LeasedAssetsHeldAsLessee2023-07-31SC426195ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-08-012024-07-31SC426195ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-08-012024-07-31SC426195ns5:LeasedAssetsHeldAsLessee2023-08-012024-07-31SC426195ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-07-31SC426195ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-07-31SC426195ns5:LeasedAssetsHeldAsLessee2024-07-31SC426195ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-07-31SC426195ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-07-31SC426195ns5:LeasedAssetsHeldAsLessee2023-07-31SC426195ns5:AdditionsToInvestments2024-07-31SC426195ns5:CostValuation2024-07-31SC426195ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-31SC426195ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31SC426195ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-07-31SC426195ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-07-31SC426195ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-07-31SC426195ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-07-31SC426195ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-07-31SC426195ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2023-07-31SC426195ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-07-31SC426195ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-07-31SC426195ns5:HirePurchaseContracts2024-07-31SC426195ns5:HirePurchaseContracts2023-07-31SC426195ns5:WithinOneYear2024-07-31SC426195ns5:WithinOneYear2023-07-31SC426195ns5:BetweenOneFiveYears2024-07-31SC426195ns5:BetweenOneFiveYears2023-07-31SC426195ns5:AllPeriods2024-07-31SC426195ns5:AllPeriods2023-07-31SC426195ns5:Secured2024-07-31SC426195ns5:Secured2023-07-31SC426195ns5:DeferredTaxation2023-07-31SC426195ns5:DeferredTaxation2023-08-012024-07-31SC426195ns5:DeferredTaxation2024-07-31SC426195ns5:RevaluationReserve2023-07-31SC4261951ns10:Director12023-07-31SC4261951ns10:Director12022-07-31SC4261951ns10:Director12023-08-012024-07-31SC4261951ns10:Director12022-08-012023-07-31SC4261951ns10:Director12024-07-31SC4261951ns10:Director12023-07-31
REGISTERED NUMBER: SC426195 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

INFINITYBLU HEALTHCARE LIMITED

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 10

INFINITYBLU HEALTHCARE LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTOR: C Barrowman





REGISTERED OFFICE: C/o Acumen Accountants & Advisors Ltd
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX





REGISTERED NUMBER: SC426195 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

STATEMENT OF FINANCIAL POSITION
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 670,523 930,343
Tangible assets 5 4,848,130 3,051,893
Investments 6 813,270 -
6,331,923 3,982,236

CURRENT ASSETS
Stocks 7 53,179 79,116
Debtors 8 1,053,047 986,065
Cash at bank and in hand 5,165 17,731
1,111,391 1,082,912
CREDITORS
Amounts falling due within one year 9 2,418,473 1,954,119
NET CURRENT LIABILITIES (1,307,082 ) (871,207 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,024,841

3,111,029

CREDITORS
Amounts falling due after more than one year 10 (2,341,849 ) (2,481,879 )

PROVISIONS FOR LIABILITIES 14 (878,648 ) (304,308 )
NET ASSETS 1,804,344 324,842

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 15 1,679,304 324,742
Retained earnings 124,940 -
SHAREHOLDERS' FUNDS 1,804,344 324,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 April 2025 and were signed by:



C Barrowman - Director


INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Infinityblu Healthcare Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021,2022 and 2023, 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.

Website is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Improvements to property - 2% on cost
Dental equipment - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 15% on reducing balance

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

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

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 statement of financial position date.


INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 120 (2023 - 106 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill Website Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 2,494,889 11,286 2,506,175
AMORTISATION
At 1 August 2023 1,567,427 8,405 1,575,832
Amortisation for year 259,286 534 259,820
At 31 July 2024 1,826,713 8,939 1,835,652
NET BOOK VALUE
At 31 July 2024 668,176 2,347 670,523
At 31 July 2023 927,462 2,881 930,343

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Dental
property property equipment
£    £    £   
COST OR VALUATION
At 1 August 2023 1,492,500 348,830 1,569,394
Additions 7,104 24,476 243,029
Disposals - (205,054 ) -
Revaluations 1,915,000 - -
At 31 July 2024 3,414,604 168,252 1,812,423
DEPRECIATION
At 1 August 2023 - 7,659 487,222
Charge for year 1,774 7,208 183,650
Eliminated on disposal - (9,177 ) -
At 31 July 2024 1,774 5,690 670,872
NET BOOK VALUE
At 31 July 2024 3,412,830 162,562 1,141,551
At 31 July 2023 1,492,500 341,171 1,082,172

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST OR VALUATION
At 1 August 2023 114,442 18,000 86,312 3,629,478
Additions 3,086 15,568 2,439 295,702
Disposals - - (4,210 ) (209,264 )
Revaluations - - - 1,915,000
At 31 July 2024 117,528 33,568 84,541 5,630,916
DEPRECIATION
At 1 August 2023 36,153 5,320 41,231 577,585
Charge for year 12,107 4,043 6,878 215,660
Eliminated on disposal - - (1,282 ) (10,459 )
At 31 July 2024 48,260 9,363 46,827 782,786
NET BOOK VALUE
At 31 July 2024 69,268 24,205 37,714 4,848,130
At 31 July 2023 78,289 12,680 45,081 3,051,893

Cost or valuation at 31 July 2024 is represented by:

Improvements
Freehold to Dental
property property equipment
£    £    £   
Valuation in 2023 324,743 - -
Valuation in 2024 1,915,000 - -
Cost 1,174,861 168,252 1,812,423
3,414,604 168,252 1,812,423

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
Valuation in 2023 - - - 324,743
Valuation in 2024 - - - 1,915,000
Cost 117,528 33,568 84,541 3,391,173
117,528 33,568 84,541 5,630,916

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 1,292,694 1,292,694
Aggregate depreciation 124,938 124,938

Freehold land and buildings were valued on an open market basis on 31 July 2024 by DM Hall Chartered Surveyors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Dental Motor
equipment vehicles Totals
£    £    £   
COST OR VALUATION
At 1 August 2023 766,429 - 766,429
Additions 178,047 15,568 193,615
At 31 July 2024 944,476 15,568 960,044
DEPRECIATION
At 1 August 2023 173,557 - 173,557
Charge for year 103,638 2,141 105,779
At 31 July 2024 277,195 2,141 279,336
NET BOOK VALUE
At 31 July 2024 667,281 13,427 680,708
At 31 July 2023 592,872 - 592,872

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 813,270
At 31 July 2024 813,270
NET BOOK VALUE
At 31 July 2024 813,270

7. STOCKS
2024 2023
£    £   
Stocks 53,179 79,116

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 60,112 36,813
Amounts owed by group undertakings 456,686 332,698
Other debtors 91,213 74,688
Directors' current accounts 261,344 414,965
Prepayments and accrued income 183,692 126,901
1,053,047 986,065

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 11) 1,033,773 723,326
Hire purchase contracts (see note 12) 173,451 167,231
Trade creditors 277,561 283,239
Amounts owed to group undertakings 6,449 -
Tax 15,246 119,198
Social security and other taxes 250,908 284,817
Other creditors 648,999 370,308
Accruals and deferred income 12,086 6,000
2,418,473 1,954,119

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 11) 1,983,198 2,130,829
Hire purchase contracts (see note 12) 358,651 351,050
2,341,849 2,481,879

Amounts falling due in more than five years:

Repayable by instalments
Loans - more than 5 year 819,985 960,254

11. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 142,474 138,624
Loans - less than 1 year 891,299 584,702
1,033,773 723,326

Amounts falling due between one and two years:
Bank loans - 1-2 years 571,915 541,193

Amounts falling due between two and five years:
Bank loans - 2-5 years 591,298 629,382

Amounts falling due in more than five years:

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

11. LOANS - continued
2024 2023
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Loans - more than 5 year 819,985 960,254

12. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 173,451 167,231
Between one and five years 358,651 351,050
532,102 518,281

Non-cancellable operating leases
2024 2023
£    £   
Within one year 55,437 60,833
Between one and five years 46,631 83,625
102,068 144,458

13. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 2,874,497 2,715,531

The loans are secured by:

-Personal Bond and First Ranking Standard Security by Infinityblu Healthcare over subjects 171 Main Street, Callander, FK17 8BJ.

-Personal Bond and First Ranking Standard Security by Infinityblu Healthcare over subjects 60-62 Atholl St, Pitlochry, PH165BL

-Personal Bond and First Ranking Standard Security by Infinityblu Healthcare over subjects at 15 Bonnethill Road, Pitlochry, PH16 5BS

-Personal Bond and First Ranking Standard Security by Infinityblu Healthcare over subjects at 14 Bridge Street, Dunkeld, PH8 0AH

-Guarantee and Indemnity for £112,000 and interest by Mr C Barrowman
-Guarantee and Indemnity for £183,000 and interest by Mr C Barrowman
-Guarantee and Indemnity for £783,000 and interest by Mr C Barrowman

The remaining loan balance has been guaranteed personally by Mr C Barrowman

INFINITYBLU HEALTHCARE LIMITED (REGISTERED NUMBER: SC426195)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

14. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 878,648 304,308

Deferred
tax
£   
Balance at 1 August 2023 304,308
Provided during year 574,340
Balance at 31 July 2024 878,648

15. RESERVES
Revaluation
reserve
£   
At 1 August 2023 324,742
Revaluation 1,355,065
No description (503 )

At 31 July 2024 1,679,304

16. CAPITAL COMMITMENTS
2024 2023
£    £   
Contracted but not provided for in the
financial statements - 142,831

17. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
C Barrowman
Balance outstanding at start of year 414,965 216,171
Amounts advanced 273,685 249,089
Amounts repaid (427,306 ) (50,295 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 261,344 414,965

This loan is interest free and has no fixed repayment terms.

18. RELATED PARTY DISCLOSURES

As at 31 July 2024, there is a balance owed by a company of £456,695 (2023: £332,698) under shared control and ownership of the director.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
INFINITYBLU HEALTHCARE LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Infinityblu Healthcare Limited for the year ended 31 July 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Infinityblu Healthcare Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Infinityblu Healthcare Limited and state those matters that we have agreed to state to the director of Infinityblu Healthcare Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Infinityblu Healthcare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Infinityblu Healthcare Limited. You consider that Infinityblu Healthcare 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 financial statements of Infinityblu Healthcare 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 financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


15 April 2025