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Registered Number: 13060139
England and Wales
INFINA FINANCIAL LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

Infina Financial Limited Contents Page For the year ended 31 December 2024
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Infina Financial Limited Company Information For the year ended 31 December 2024
Directors | Lauren Marie DUFFY Benjamin Michael SINCLAIR Johan Cornelis VAN DER POEL Michael Alexander Gardiner WHITFIELD
Registered Number | 13060139
Registered Office | 3rd Floor, 86-90 Paul Street London London EC2A 4NE
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Infina Financial Limited Balance Sheet As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 323 |  | 1,057
|  | 323 |  | 1,057
Current assets |  |  |
Debtors | 6 | 53,685 |  | 60,596
Cash at bank and in hand |  | 52,860 |  | 40,185
|  | 106,545 |  | 100,781
Creditors: amount falling due within one year | 7 | (95,545) |  | (95,918)
Net current assets |  | 11,000 |  | 4,863
Total assets less current liabilities |  | 11,323 |  | 5,920
Net assets |  | 11,323 |  | 5,920
Capital and reserves |  |  |
Called up share capital |  | 1,263 |  | 1,263
Profit and loss account |  | 10,060 |  | 4,657
Shareholders' funds |  | 11,323 |  | 5,920
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 18 September 2025 and were signed on its behalf by:
------------------------------- Johan Cornelis VAN DER POEL Director
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Infina Financial Limited Notes to the Financial Statements For the year ended 31 December 2024
General Information Infina Financial Limited is a private company, limited by shares, registered in England and Wales, registration number 13060139, registration address 3rd Floor, 86-90 Paul Street, London, London, EC2A 4NE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the next 12 months. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover is measured at the fair value of the consideration received or receivable for accounting and business advisory services, net of discounts and Value Added Tax. Revenue is recognised once the services has been delivered to the client. Where revenue is received in advance, amounts are deferred and released to the income statement once the service has been provided to the client. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Equipment - 3 years straight line Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. a) Trade and other receivables Trade and other receivables are initially recognised at fair value and subsequently measured at amortised cost less provision for impairment. b) Trade and other payables Trade and other payables are initially recognised at fair value and subsequently measured at amortised cost less provision for impairment. c) Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, together with other short-term highly liquid investments that are readily convertible into known amounts of cash having maturities of 3 months or less from inception and which are subject to an insignificant risk of change in value, and bank overdrafts. Bank overdrafts are shown within borrowings, in current liabilities on the Statement of Financial Position. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
2. | Average number of employees including directors and key management personnel Average number of employees during the year was 8 (2023 : 6).
3. | Operating leases The total future minimum lease payments under non-cancellable operating leases are as follows:
Period |  | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Not later than 1 year |  | 69,120 |  | 13,500
Between 1-5 years |  | 73,920 |  | -
4. | Other financial commitments There were no financial or other commitments or contracts for capital expenditure outstanding at the reporting date (2023: £NIL).
5. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 January 2024 | 2,203 |  | 2,203
Additions | - |  | -
Disposals | - |  | -
At 31 December 2024 | 2,203 |  | 2,203
Depreciation
At 01 January 2024 | 1,146 |  | 1,146
Charge for year | 734 |  | 734
On disposals | - |  | -
At 31 December 2024 | 1,880 |  | 1,880
Net book values
Closing balance as at 31 December 2024 | 323 |  | 323
Opening balance as at 01 January 2024 | 1,057 |  | 1,057
6. | Debtors: amounts falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Debtors | 30,725 |  | 53,882
Other Debtors | 22,960 |  | 6,714
| 53,685 |  | 60,596
At the balance sheet date, the company held the following debtors due in > 1 year:
Other Debtors |  | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Rent deposit |  | 13,824 |  | -
7. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Creditors | 1,792 |  | 201
Taxation and Social Security | 52,703 |  | 50,854
Other Creditors | 41,050 |  | 44,863
| 95,545 |  | 95,918
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