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Registered number: 08808671









INFRASTRUCTURE INTELLIGENCE UNIT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
INFRASTRUCTURE INTELLIGENCE UNIT LIMITED
REGISTERED NUMBER: 08808671

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
-
5

  
-
5

Creditors: amounts falling due within one year
 5 
(89,070)
(88,897)

Net current liabilities
  
 
 
(89,070)
 
 
(88,892)

Total assets less current liabilities
  
(89,070)
(88,892)

  

Net liabilities
  
(89,070)
(88,892)


Capital and reserves
  

Called up share capital 
 6 
158,810
158,810

Profit and loss account
  
(247,880)
(247,702)

  
(89,070)
(88,892)


Page 1

 
INFRASTRUCTURE INTELLIGENCE UNIT LIMITED
REGISTERED NUMBER: 08808671
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2025.




K M Jennings
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
INFRASTRUCTURE INTELLIGENCE UNIT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Infrastructure Intelligence Unit Limited is a limited liability company incorporated in England. The registered office is C/O Barnes Roffe LLP, Hanbury Drive, Leytonstone House, London, England, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Going concern

The financial statements have been prepared on the going concern basis, not withstanding the net liabilities of £89,070 at the year end, as the company's parent undertaking, the Association for Consultancy and Engineering, has undertaken to provide such support as is necessary to enable the company to meet its liabilities as they fall due for at least the 12 months following the date of approval
of these financial statements.
The Directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. They have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. With this in mind, they believe that the Going concern basis is still appropriate for the preparation of the financial statements

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 3

 
INFRASTRUCTURE INTELLIGENCE UNIT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 2).


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
-
5



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
89,070
88,897



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



158,710 (2023 - 158,710) A Ordinary Share shares of £1.00 each
158,710
158,710
100 (2023 - 100) B Ordinary Share shares of £1.00 each
100
100

158,810

158,810



7.


Related party transactions

Advantage has been taken of the exemption available under section 33.1A of FRS 102 not to disclose transactions with other group companies on the basis that the company is a wholly owned subsidiary.


8.


Controlling party

The controlling party of the company is Assocaition for Consultancy and Engineering, a company incorporated in England and Wales, owned 100% of the issued share capital in Infrastructure Intelligence Unit Limited.
Page 4