REGISTERED NUMBER: 08783651 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Infinity Health Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B J Thew

A S Armitage

I Child

REGISTERED OFFICE:

The Market House

61 High Street

Tring

Hertfordshire

HP23 4AB

REGISTERED NUMBER:

08783651 (England and Wales)

AUDITORS:

Derek Young & Co Accountants LLP

Statutory Auditors

Chartered Accountants

Estate House

Evesham Street

Redditch

Worcestershire

B97 4HP

FIXED ASSETS

Intangible assets

4

292,468

456,452

Tangible assets

5

11,664

5,695

304,132

462,147

CURRENT ASSETS

Debtors

38,965

41,005

Cash at bank

68,740

21,976

107,705

62,981

CREDITORS

Amounts falling due within one year

266,784

462,511

NET CURRENT LIABILITIES

(159,079

)

(399,530

)

TOTAL ASSETS LESS CURRENT LIABILITIES

145,053

62,617

CAPITAL AND RESERVES

Called up share capital

6

4,121

4,121

Share premium

3,809,912

3,809,912

Capital contribution reserve

500,000

-

Retained earnings

(4,168,980

)

(3,751,416

)

SHAREHOLDERS' FUNDS

145,053

62,617

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

A S Armitage - Director

1.	STATUTORY INFORMATION

Infinity Health Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are stated at cost less depreciation.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company enjoys the financial support of its parent company which has the resources to ensure that it is able to continue to trade for the foreseeable future.

For this reason the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

2,138,741

AMORTISATION

At 1 January 2024

1,682,289

Amortisation for year

163,984

At 31 December 2024

1,846,273

NET BOOK VALUE

At 31 December 2024

292,468

At 31 December 2023

456,452

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

27,343

Additions

12,835

Disposals

(21,492

)

At 31 December 2024

18,686

DEPRECIATION

At 1 January 2024

21,648

Charge for year

5,478

Eliminated on disposal

(20,104

)

At 31 December 2024

7,022

NET BOOK VALUE

At 31 December 2024

11,664

At 31 December 2023

5,695

6.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2024

2023

value:

£

£

40,817,402

A Ordinary

0.000

1

4,082

4,082

386,801

B Investment

0.000

1

39

39

4,121

4,121

The A ordinary Shares and B Investment Shares rank pari passu in respect of dividends. The A Ordinary Shares each carry one vote. The A Ordinary Shares carry the right to attend, speak and vote at general meetings, whereas the B Investment shares do not.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Stephen Young FCA (Senior Statutory Auditor)

for and on behalf of Derek Young & Co Accountants LLP

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Liaison VAT Consultancy Ltd (LVC).

LVC is a wholly owned subsidiary of the ultimate parent Liaison Financial Services Ltd (LFS).

The ultimate controlling party is director B J Thew, by virtue of his 57% controlling interest in LFS.

Copies of the ultimate parent's consolidated financial statements can be obtained from Liaison Financial Services Limited. Estate House, Evesham Street, Redditch, Worcestershire, B97 4HP.