2023-10-012024-09-302024-09-30false12894864THE INFRASTRUCTURE DEALS NETWORK 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THE INFRASTRUCTURE DEALS NETWORK LTD

Registered Number
12894864
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

THE INFRASTRUCTURE DEALS NETWORK LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

CATTABIANI, Enrico
PEARSON, Michael
FABA CONSULTING LTD

Registered Address

Linen Hall, Room 252-254 162-168 Regent Street
London
W1B 5TB

Registered Number

12894864 (England and Wales)
THE INFRASTRUCTURE DEALS NETWORK LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets329,81151,201
29,81151,201
Current assets
Debtors49,3676,250
Cash at bank and on hand76,55542,312
85,92248,562
Creditors amounts falling due within one year5(3,989)(4,748)
Net current assets (liabilities)81,93343,814
Total assets less current liabilities111,74495,015
Net assets111,74495,015
Capital and reserves
Called up share capital1,4111,411
Share premium482,282482,282
Profit and loss account(371,949)(388,678)
Shareholders' funds111,74495,015
The financial statements were approved and authorised for issue by the Board of Directors on 14 March 2025, and are signed on its behalf by:
CATTABIANI, Enrico
Director
Registered Company No. 12894864
THE INFRASTRUCTURE DEALS NETWORK LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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. Computer software is being amortised evenly over its estimated useful life of five years.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 October 23106,949106,949
At 30 September 24106,949106,949
Amortisation and impairment
At 01 October 2355,74855,748
Charge for year21,39021,390
At 30 September 2477,13877,138
Net book value
At 30 September 2429,81129,811
At 30 September 2351,20151,201
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,3676,250
Total9,3676,250
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,085692
Accrued liabilities and deferred income2,9044,056
Total3,9894,748
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.