Caseware UK (AP4) 2023.0.135 2023.0.135 2025-06-30 2025-06-30 2024-07-01 11 false false No description of principal activity 12 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02460631 2024-07-01 2025-06-30 02460631 2023-07-01 2024-06-30 02460631 2025-06-30 02460631 2024-06-30 02460631 c:Director2 2024-07-01 2025-06-30 02460631 d:Buildings 2024-07-01 2025-06-30 02460631 d:Buildings 2025-06-30 02460631 d:Buildings 2024-06-30 02460631 d:Buildings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 02460631 d:Buildings d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 02460631 d:PlantMachinery 2024-07-01 2025-06-30 02460631 d:PlantMachinery 2025-06-30 02460631 d:PlantMachinery 2024-06-30 02460631 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 02460631 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 02460631 d:MotorVehicles 2024-07-01 2025-06-30 02460631 d:MotorVehicles 2025-06-30 02460631 d:MotorVehicles 2024-06-30 02460631 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 02460631 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 02460631 d:FurnitureFittings 2024-07-01 2025-06-30 02460631 d:FurnitureFittings 2025-06-30 02460631 d:FurnitureFittings 2024-06-30 02460631 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 02460631 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 02460631 d:OfficeEquipment 2024-07-01 2025-06-30 02460631 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 02460631 d:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 02460631 d:Goodwill 2025-06-30 02460631 d:Goodwill 2024-06-30 02460631 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-06-30 02460631 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 02460631 d:CurrentFinancialInstruments 2025-06-30 02460631 d:CurrentFinancialInstruments 2024-06-30 02460631 d:Non-currentFinancialInstruments 2025-06-30 02460631 d:Non-currentFinancialInstruments 2024-06-30 02460631 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 02460631 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 02460631 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 02460631 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 02460631 d:ShareCapital 2025-06-30 02460631 d:ShareCapital 2024-06-30 02460631 d:SharePremium 2025-06-30 02460631 d:SharePremium 2024-06-30 02460631 d:RetainedEarningsAccumulatedLosses 2025-06-30 02460631 d:RetainedEarningsAccumulatedLosses 2024-06-30 02460631 c:FRS102 2024-07-01 2025-06-30 02460631 c:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02460631 c:FullAccounts 2024-07-01 2025-06-30 02460631 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02460631 d:HirePurchaseContracts d:WithinOneYear 2025-06-30 02460631 d:HirePurchaseContracts d:WithinOneYear 2024-06-30 02460631 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-06-30 02460631 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-06-30 02460631 2 2024-07-01 2025-06-30 02460631 6 2024-07-01 2025-06-30 02460631 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 02460631 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 02460631 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-06-30 02460631 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-06-30 02460631 d:LeasedAssetsHeldAsLessee 2025-06-30 02460631 d:LeasedAssetsHeldAsLessee 2024-06-30 02460631 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 02460631 INFRAGLO (SHEFFIELD) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
INFRAGLO (SHEFFIELD) LIMITED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INFRAGLO (SHEFFIELD) LIMITED FOR THE YEAR ENDED 30 JUNE 2025 You consider that the Company is exempt from an audit for the year ended 30 June 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, I have prepared the financial statements on pages 13 from the accounting records of the Company and on the basis of information and explanations you have given to me. I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements. J D Pennington Accountant Granton Parkway Suite Parkway Close Sheffield South Yorkshire S9 4WJ 16 September 2025 Page 1
INFRAGLO (SHEFFIELD) LIMITED REGISTERED NUMBER: 02460631 BALANCE SHEET AS AT 30 JUNE 2025
|  |  | 2025 |  | 2024
| Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 326,882 |  | 244,120
Investments | 6 |  | 40,000 |  | 40,000
|  |  | 366,882 |  | 284,120
Current assets |  |  |  |  |
Stocks |  | 224,437 |  | 305,630 |
Debtors: amounts falling due within one year | 7 | 146,239 |  | 158,907 |
Cash at bank and in hand | 8 | 669,498 |  | 552,176 |
|  | 1,040,174 |  | 1,016,713 |
Creditors: amounts falling due within one year | 9 | (279,043) |  | (267,181) |
Net current assets |  |  | 761,131 |  | 749,532
Total assets less current liabilities |  |  | 1,128,013 |  | 1,033,652
Creditors: amounts falling due after more than one year | 10 |  | (23,644) |  | (35,467)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 | (49,148) |  | (37,804) |
|  |  | (49,148) |  | (37,804)
Net assets |  |  | 1,055,221 |  | 960,381
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 14,300 |  | 14,300
Share premium account |  |  | 319,033 |  | 319,033
Profit and loss account |  |  | 721,888 |  | 627,048
|  |  | 1,055,221 |  | 960,381
Page 2
INFRAGLO (SHEFFIELD) LIMITED REGISTERED NUMBER: 02460631 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers 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 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 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 comprehensive income 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 16 September 2025.
S Crane
Director
Page 3
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Infraglo (Sheffield) Ltd is a private company limited by shares incorporated in England & Wales. The registered office is Dannemorra Drive, Greenland Road Industrial Estate, Sheffield, S9 5DF, England 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue 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 revenue 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.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan 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 accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 6
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.10 | 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. Land is not depreciated. Depreciation on other assets 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 | - | 10% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 20% | straight line
|  |  |  | Office equipment | - | 20% | 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.
| 2.11 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.12 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.13 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 7
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.14 | 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.
| 2.15 | 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.
| 2.16 | 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.
| 2.17 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.18 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 12).
Page 8
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Intangible assets
|  | Website | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 July 2024 | 2,550 | 15,000 | 17,550
| At 30 June 2025 | 2,550 | 15,000 | 17,550
| Amortisation |  |  |
| At 1 July 2024 | 2,550 | 15,000 | 17,550
| At 30 June 2025 | 2,550 | 15,000 | 17,550
| Net book value |  |  |
| At 30 June 2025 | - | - | -
| At 30 June 2024 | - | - | -
Page 9
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures Fittings& equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 July 2024 | 13,375 | 192,685 | 213,911 | 102,889 | 522,860
| Additions | - | 4,081 | 163,658 | 2,529 | 170,268
| Disposals | - | - | (75,687) | - | (75,687)
| At 30 June 2025 | 13,375 | 196,766 | 301,882 | 105,418 | 617,441
| Depreciation |  |  |  |  |
| At 1 July 2024 | - | 136,222 | 60,393 | 82,125 | 278,740
| Charge for the year on owned assets | - | 7,897 | 32,973 | 5,535 | 46,405
| Charge for the year on financed assets | - | - | 17,997 | - | 17,997
| Disposals | - | - | (52,583) | - | (52,583)
| At 30 June 2025 | - | 144,119 | 58,780 | 87,660 | 290,559
| Net book value |  |  |  |  |
| At 30 June 2025 | 13,375 | 52,647 | 243,102 | 17,758 | 326,882
| At 30 June 2024 | 13,375 | 56,463 | 153,518 | 20,764 | 244,120
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 78,993 | 96,990
|  | 78,993 | 96,990
Page 10
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost or valuation |
| At 1 July 2024 | 40,000
| At 30 June 2025 | 40,000
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 112,500 | 111,984
| Other debtors | - | 15,439
| Prepayments and accrued income | 33,739 | 31,484
|  | 146,239 | 158,907
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 669,498 | 552,176
|  | 669,498 | 552,176
Page 11
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 96,429 | 89,028
| Corporation tax | 35,794 | 50,749
| Other taxation and social security | 35,405 | 61,082
| Obligations under finance lease and hire purchase contracts | 11,822 | 11,822
| Other creditors | 46,693 | 22,242
| Accruals and deferred income | 52,900 | 32,258
|  | 279,043 | 267,181
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 23,644 | 35,467
|  | 23,644 | 35,467
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 11,822 | 11,822
| Between 1-5 years | 23,644 | 35,467
|  | 35,466 | 47,289
Page 12
INFRAGLO (SHEFFIELD) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
12. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (37,804)
| Charged to profit or loss | (11,344)
| At end of year | (49,148)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (49,148) | (37,804)
|  | (49,148) | (37,804)
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £17,898 (2024 - £13,310).
14. | Controlling party
Kenmc Property Limited, Dannemora Drive, Greenland Road Industrial Estate, Sheffield, S9 5DF. The company is exempt from the obligation to prepare and deliver group accounts of a larger group.
Page 13