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2023-09-30 14370373 dpl:GroupUndertakings 2022-09-22 2023-09-30 14370373 dpl:ParticipatingInterests 2022-09-22 2023-09-30 14370373 dpl:GroupUndertakings core:ListedExchangeTraded 2022-09-22 2023-09-30 14370373 core:ListedExchangeTraded 2022-09-22 2023-09-30 14370373 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2022-09-22 2023-09-30 14370373 core:UnlistedNon-exchangeTraded 2022-09-22 2023-09-30 14370373 core:NetGoodwill 2024-09-30 14370373 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 14370373 core:LandBuildings 2024-09-30 14370373 core:PlantMachinery 2024-09-30 14370373 core:Vehicles 2024-09-30 14370373 core:FurnitureFittings 2024-09-30 14370373 core:OfficeEquipment 2024-09-30 14370373 core:AfterOneYear 2024-09-30 14370373 core:WithinOneYear 2024-09-30 14370373 core:ListedExchangeTraded 2024-09-30 14370373 core:UnlistedNon-exchangeTraded 2024-09-30 14370373 core:ShareCapital 2024-09-30 14370373 core:SharePremium 2024-09-30 14370373 core:RevaluationReserve 2024-09-30 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INFINITY RENEWABLES LTD

Registered Number
14370373
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

INFINITY RENEWABLES LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors | CHRISANTHIS, Anna-Maria
| MILLS, Ashley

Registered Address | Unit D5 Segensworth Business Centre
| Segensworth Road
| Fareham
| PO15 5RQ

Registered Number | 14370373 (England and Wales)

INFINITY RENEWABLES LTD
Balance Sheet as at
30 September 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 332 |  |  |  | - |  |
Cash at bank and on hand |  | 593,371 |  |  |  | 380,044 |  |
|  | 593,703 |  |  |  | 380,044 |  |
Creditors amounts falling due within one year | 4 | (181,091) |  |  |  | (108,704) |  |
Net current assets (liabilities) |  |  |  | 412,612 |  |  |  | 271,340
Total assets less current liabilities |  |  |  | 412,612 |  |  |  | 271,340
Net assets |  |  |  | 412,612 |  |  |  | 271,340
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10,005 |  |  |  | 3
Profit and loss account |  |  |  | 402,607 |  |  |  | 271,337
Shareholders' funds |  |  |  | 412,612 |  |  |  | 271,340

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2025, and are signed on its behalf by:
CHRISANTHIS, Anna-Maria Director Registered Company No. 14370373

INFINITY RENEWABLES 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 is 14370373 and registered office address, Unit D5 Segensworth Business Centre, Segensworth Road, Fareham, England, PO15 5RQ

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| 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.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| 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.

| 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.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 332 |  | -
| Total | 332 |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 132,056 |  | 31,403
| Taxation and social security | 47,091 |  | 76,293
| Accrued liabilities and deferred income | 1,944 |  | 1,008
| Total | 181,091 |  | 108,704

5. | Share capital
--- | ---
| Allotted, called up and fully paid: Nominal Value Number 2024 2023 Ordinary shares: £1 each 8,502 £8,502 £3 Ordinary shares A: £1 each 500 £500 Ordinary shares B: £1 each 500 £500 Ordinary shares C: £1 each 500 £500 Total 10,002 £10,002 £3

6. | Related party transactions
--- | ---
| During the year, the company traded with its connected company; Infinity Renewables Group Ltd. At the year end, the company owed Infinity Renewables Group Ltd £131, 579 ( £31,166 in 2023)

7. | Controlling party
--- | ---
| The company was under the control of A Chrisanthis and A Mills throughout the current and previous year.