Coffey Infrastructure Limited iXBRL

Company Registration Number: 14187593

Coffey Infrastructure Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 December 2024

Coffey Infrastructure Limited

DIRECTORS AND OTHER INFORMATION


Directors	Simon Coffey
	Mark Coffey
	Odran Madden


Company Secretary	Sean Coffey


Company Registration Number	14187593


Registered Office and Business Address	First Floor Unit 5 Crompton Court
	Attwood Road, Burntwood
	Staffordshire WS7 3GG


Accountants	Morrissey McCrann & Co.
	Chartered Certified Accountants
	1 O'Curry Street
	Limerick
	Republic of Ireland


Bankers	National Westminster Bank plc
	148 High Street
	Chatham ME4 4DB

Coffey Infrastructure Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2024

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2024.

Principal Activity

The principal activity of the company will be civil engineering, process, mechanical, electrical, ICA and building contracting. It has not yet commenced trading.

Directors

The directors who served during the financial year are as follows:

Simon Coffey

Mark Coffey

Odran Madden

There were no changes in shareholdings between 31 December 2024 and the date of signing the financial statements.

In accordance with the company's Articles of Association, the directors are not required to retire by rotation.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

■

select suitable accounting policies and apply them consistently;

■

make judgements and accounting estimates that are reasonable and prudent;

■

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

Simon Coffey

Mark Coffey

Director

16 June 2025

Coffey Infrastructure Limited

CHARTERED CERTIFIED ACCOUNTANTS REPORT

to the directors on the preparation of the unaudited statutory accounts of Coffey Infrastructure Limited

for the financial year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Coffey Infrastructure Limited for the financial year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes thereto from the company's accounting records and from information and explanations you have given to 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/gb/en/member/standards/rules-and-standards/rulebook.html>

This report is made solely to the Board of Directors of Coffey Infrastructure Limited, as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Coffey Infrastructure Limited and state those matters that we have agreed to state to the Board of Directors of Coffey Infrastructure Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:
<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Coffey Infrastructure Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Coffey Infrastructure 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 Coffey Infrastructure Limited. You consider that Coffey Infrastructure Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the accounts of Coffey Infrastructure 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.

MORRISSEY MCCRANN & CO.

Chartered Certified Accountants

1 O'Curry Street

Limerick

Republic of Ireland

16 June 2025

Coffey Infrastructure Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2024

	2024	2023
Notes	£	£

Profit before taxation	-	-

Tax on profit	-	-
	─────────	─────────
Profit for the financial year	-	-
	─────────	─────────
Total comprehensive income	-	-
	═════════	═════════

Coffey Infrastructure Limited

Company Registration Number: 14187593

BALANCE SHEET

as at 31 December 2024

		2024	2023
	Notes	£	£

Current Assets

Debtors

100

Cash and cash equivalents

1,000

─────────

1,000

100

─────────

Creditors: amounts falling due within one year

(900)

─────────

Net Current Assets

100

100

─────────

Total Assets less Current Liabilities

100

100

═════════

Capital and Reserves

Called up share capital

100

100

─────────

Equity attributable to owners of the company

100

100

═════════

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).

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 16 June 2025 and signed on its behalf by




Simon Coffey			Mark Coffey
Director			Director

Coffey Infrastructure Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2024

	Called up	Total
	share
	capital
	£	£

At 1 January 2023	100	100
	─────────	─────────
At 31 December 2023	100	100
	─────────	─────────
At 31 December 2024	100	100
	═════════	═════════

Coffey Infrastructure Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2024

General Information

Coffey Infrastructure Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14187593. The registered office of the company is First Floor Unit 5 Crompton Court, Attwood Road, Burntwood, Staffordshire WS7 3GG which is also the principal place of business of the company. The principal activity of the company will be civil engineering, process, mechanical, electrical, ICA and building contracting. It has not yet commenced trading. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Related parties

For the purposes of these financial statements a party is considered to be related to the company if:

■

the party has the ability, directly or indirectly, through one or more intermediaries to control the company or exercise significant influence over the company in making financial and operating policy decisions or has joint control over the company;

■

the company and the party are subject to common control;

■

the party is an associate of the company or forms part of a joint venture with the company;

■

the party is a member of the key management personnel of the company or the company's parent, or a close family member of such as an individual, or is an entity under the control, joint control or significant influence of such individuals;

■

the party is a close family member of a party referred to above or is an entity under the control or significant influence of such individuals; or

■

the party is a post-employment benefit plan which is for the benefit of employees of the company or of any entity that is a related party of the company.

Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the company.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The company did not have any employees during the period.


4.	Debtors	2024	2023
		£	£

	Amounts owed by group undertakings	-	100
		═════════	═════════


5.	Creditors	2024	2023
	Amounts falling due within one year	£	£

	Amounts owed to group undertakings	900	-
		═════════	═════════

Capital commitments

The company had no material capital commitments at 31 December 2024.

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

Parent company

The company regards Coffey Construction Limited as its parent company.

The parent of the largest group in which the results are consolidated is Coffey Construction Limited.

Coffey Construction Limited is registered in United Kingdom. Its registered office is located at First Floor Unit 5 Crompton Court, Attwood Road, Burntwood, Staffordshire WS7 3GG.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.