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Registered number: 03977080 INFOPOINT LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
INFOPOINT LTD REGISTERED NUMBER: 03977080 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 5 |  | 43,892 |  | 52,896
CURRENT ASSETS |  |  |  |  |
Stocks |  | 17,044 |  | 17,205 |
Debtors: amounts falling due after more than one year | 6 | 169,762 |  | 214,740 |
Debtors: amounts falling due within one year | 6 | 2,427,135 |  | 2,097,563 |
Cash at bank and in hand |  | 214,416 |  | 438,109 |
|  | 2,828,357 |  | 2,767,617 |
Creditors: amounts falling due within one year | 7 | (2,652,014) |  | (2,570,748) |
NET CURRENT ASSETS |  |  | 176,343 |  | 196,869
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 220,235 |  | 249,765
Creditors: amounts falling due after more than one year | 8 |  | (116,667) |  | (166,667)
NET ASSETS |  |  | 103,568 |  | 83,098
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 91 |  | 91
Capital redemption reserve |  |  | 10 |  | 10
Profit and loss account |  |  | 103,467 |  | 82,997
|  |  | 103,568 |  | 83,098
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. Page 1
INFOPOINT LTD REGISTERED NUMBER: 03977080 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 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 profit and loss account 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 by:
Mr B Clarke
Director
Date: 4 September 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
The Company is a private company limited by shares and incorporated in England and Wales. The registered office address is No. 9 Journey Campus, Castle Park, Cambridge, CB3 0AX. The Company's functional and presentational currency is GBP and the figures are rounded to the nearest pound. 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 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Income received in advance is deferred until the period in which the service is contractually provided.
| 2.3 | INTANGIBLE ASSETS
Intangible assets are amortised over their useful economic life. Amortisation is provided on the following bases:
|  |  |  | Trademarks | - | 10% | straight line
Page 3
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 1 year or 5 years straight-line
|  |  |  | Fixtures and fittings | - | 25% straight-line
|  |  |  | Office equipment | - | 20% or 33.3% straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | STOCKS
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | 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.
| 2.8 | PENSIONS
The Company operates a defined contribution plan for its employees A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.9 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Full provision is made for deferred tax assets and liabilities arising from all timing differences between the recognition of gains and losses in the financial statements and recognition in the tax computation. A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing differences are expected to reverse. Deferred tax assets and liabilities are not discounted.
| 2.10 | EXCEPTIONAL ITEMS
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.11 | 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. Page 5
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 15 (2024 - 17).
4. | INTANGIBLE ASSETS
|  | Trademarks
|  | £
| COST |
| At 1 May 2024 | 12,700
| At 30 April 2025 | 12,700
| AMORTISATION |
| At 1 May 2024 | 12,700
| At 30 April 2025 | 12,700
| NET BOOK VALUE |
| At 30 April 2025 | -
| At 30 April 2024 | -
Page 6
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 May 2024 | 371,761 | 15,395 | 49,100 | 436,256
| Additions | 21,375 | 506 | 946 | 22,827
| Disposals | (10,179) | - | - | (10,179)
| At 30 April 2025 | 382,957 | 15,901 | 50,046 | 448,904
| DEPRECIATION |  |  |  |
| At 1 May 2024 | 330,494 | 11,371 | 41,495 | 383,360
| Charge for the year on owned assets | 25,257 | 1,963 | 3,308 | 30,528
| Disposals | (8,876) | - | - | (8,876)
| At 30 April 2025 | 346,875 | 13,334 | 44,803 | 405,012
| NET BOOK VALUE |  |  |  |
| At 30 April 2025 | 36,082 | 2,567 | 5,243 | 43,892
| At 30 April 2024 | 41,267 | 4,024 | 7,605 | 52,896
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE AFTER MORE THAN ONE YEAR |  |
| Other debtors | 169,762 | 214,740
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE WITHIN ONE YEAR |  |
| Trade debtors | 1,710,938 | 1,339,198
| Other debtors | 647,109 | 712,048
| Prepayments and accrued income | 69,088 | 46,317
|  | 2,427,135 | 2,097,563
Page 7
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 50,000 | 50,000
| Trade creditors | 51,841 | 57,364
| Other taxation and social security | 75,892 | 45,511
| Other creditors | 2,381 | 3,151
| Accruals and deferred income | 2,471,900 | 2,414,722
|  | 2,652,014 | 2,570,748
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 116,667 | 166,667
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 75 (2024 - 75) Ordinary A shares of £1.00 each | 75 | 75
|  | 10 (2024 - 10) Ordinary B shares of £1.00 each | 10 | 10
|  | 5 (2024 - 5) Ordinary C shares of £1.00 each | 5 | 5
|  | 1 (2024 - 1) Ordinary F share of £1.00 | 1 | 1
|  |  | 91 | 91
10. | PENSION COMMITMENTS
At the balance sheet date pension contributions of £1,747 (2024 - £2,332) were unpaid. 11.OTHER FINANCIAL COMMITMENTS Total financial commitments, guarantees and contigencies that are not included in the balance sheet amount to £339,310 (2024 - £38,398). Page 8
INFOPOINT LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
12. | TRANSACTIONS WITH DIRECTORS
Included within other debtors are short term interest free loans to a director. The maximum balance outstanding was £501,408 and the balance at the year end amounted to £370,216 (2024 - £496,408) and a seperate share purchase loan of £75,000 (2024 - £75,000). Included within other debtors is an interest free loan to a director's spouse. The maximum balance outstanding was £151,500 and the balance at the year end was £130,000 (2024 - £92,500).
Page 9