ACCOUNTS - Final Accounts preparation

Registered number: 07584118

INFRARED SYSTEMS GROUP LTD

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


INFRARED SYSTEMS GROUP LTD

COMPANY INFORMATION

Director	D J Ashley


Registered number	07584118


Registered office	3M Centre Cain Road
	Bracknell
	Berkshire
	RG12 8HT


Accountants	Venthams
	Chartered Accountants
	Millhouse
	32 - 38 East Street
	Rochford
	Essex
	SS4 1DB


INFRARED SYSTEMS GROUP LTD

CONTENTS

	Page
Director's report	1
Accountants' report	2
Profit and loss account	3
Balance sheet	4
Notes to the financial statements	5


INFRARED SYSTEMS GROUP LTD

DIRECTOR'S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The director presents his report and the financial statements for the year ended 31 December 2024.

Director's responsibilities statement

The director is responsible for preparing the Director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is 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 director is required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments 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 director is 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 to enable him to ensure that the financial statements comply with the Companies Act 2006. He is 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.

Director

The director who served during the year was:

D J Ashley

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

D J Ashley

Director

Date: 12 September 2025

Page 1


INFRARED SYSTEMS GROUP LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INFRARED SYSTEMS GROUP LTD
FOR THE 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 financial statements of Infrared Systems Group Ltd for the year ended 31 December 2024 which comprise the Profit and loss account, the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Infrared Systems Group Ltd in accordance with the terms of our engagement letter dated 21 January 2015. Our work has been undertaken solely to prepare for your approval the financial statements of Infrared Systems Group Ltd and state those matters that we have agreed to state to the director of Infrared Systems Group Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infrared Systems Group Ltd and its director for our work or for this report.

It is your duty to ensure that Infrared Systems Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Infrared Systems Group Ltd. You consider that Infrared Systems Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Infrared Systems Group Ltd. 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 financial statements.

Venthams

Chartered Accountants

Millhouse

32 - 38 East Street

Rochford

Essex

SS4 1DB

15 September 2025

Page 2


INFRARED SYSTEMS GROUP LTD

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 3


INFRARED SYSTEMS GROUP LTD REGISTERED NUMBER:07584118

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£



Creditors: amounts falling due within one year	3	(886,930)		(886,930)
Net current liabilities			(886,930)		(886,930)
Total assets less current liabilities			(886,930)		(886,930)

Net liabilities			(886,930)		(886,930)

Capital and reserves
Called up share capital	200	200
Profit and loss account	(887,130)	(887,130)
	(886,930)	(886,930)

For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges his 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 were approved and authorised for issue by the board and were signed on its behalf by:

D J Ashley

Director

Date: 12 September 2025

Page 4


INFRARED SYSTEMS GROUP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Infrared Systems Group Limited is a private company limited by shares, incorporated in England and Wales. Its registered office is 3M Centre Cain Road, Bracknell, Berkshire, RG12 8HT.
The company is dormant and has not traded during the year.

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.

2.2

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.

3.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	886,930	886,930
	886,930	886,930

Page 5