Infinity Software Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03134616

Infinity Software Holdings Limited

Filleted Financial Statements

31 December 2024

Infinity Software Holdings Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Infinity Software Holdings Limited

Officers and Professional Advisers

The board of directors	R J Jonsson (Resigned 1 December 2024)
	R Castano (Resigned 24 January 2025)
	J Brady (Appointed 24 January 2025)
	R N Perring (Resigned 2 April 2024)
	G I Land (Resigned 2 April 2024)
	R J M Jephcott (Resigned 2 April 2024)
	J Anderson (Appointed 1 December 2024)

Registered office	Three Brindleyplace
	Brindley Place
	Birmingham
	B1 2JB

Auditor	Crossley & Davis Chartered Accountants
	Chartered accountants & statutory auditor
	Ground Floor, Seneca House
	Links Point
	Amy Johnson Way
	Blackpool
	Lancashire
	FY4 2FF

Infinity Software Holdings Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Investments	5	–	63,471

Current assets

Debtors	6	206,529	139,320
Cash at bank and in hand		3,441	8,446
		---------	---------
		209,970	147,766

Creditors: amounts falling due within one year	7	7,564	4,615
		---------	---------
Net current assets		202,406	143,151
		---------	---------
Total assets less current liabilities		202,406	206,622
		---------	---------
Net assets		202,406	206,622
		---------	---------

Capital and reserves

Called up share capital	8	1,228	1,228
Share premium account		191,740	191,740
Capital redemption reserve		516	516
Profit and loss account		8,922	13,138
		---------	---------
Shareholders funds		202,406	206,622
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

These financial statements were approved by the board of directors and authorised for issue on 30 September 2025 , and are signed on behalf of the board by:

J Anderson

Director

Company registration number: 03134616

Infinity Software Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Three Brindleyplace, Brindley Place, Birmingham, B1 2JB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

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. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2024	63,471
Disposals	( 63,471)
	--------
At 31 December 2024	–
	--------
Impairment
At 1 January 2024 and 31 December 2024	–
	--------

Carrying amount
At 31 December 2024	–
	--------
At 31 December 2023	63,471
	--------

6. Debtors

	2024	2023
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	206,111	139,058
Other debtors	418	262
	---------	---------
	206,529	139,320
	---------	---------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	114	115
Other creditors	7,450	4,500
	-------	-------
	7,564	4,615
	-------	-------

8. Called up share capital

Authorised share capital

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 0.01 each	122,750	1,228	82,800	828
A Ordinary shares of £ 0.01 each	–	–	39,950	400
	---------	-------	---------	-------
	122,750	1,228	122,750	1,228
	---------	-------	---------	-------

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 0.01 each	82,800	828	82,800	828
A Ordinary shares of £ 0.01 each	39,950	400	39,950	400
	---------	-------	---------	-------
	122,750	1,228	122,750	1,228
	---------	-------	---------	-------

On 17th March 2024 the A Ordinary shares of £0.01 each were converted and redesignated as Ordinary Shares of £0.01 each. Each ordinary share shall confer on the holder one vote at any general meeting of the company. Each share has full rights in the company with respect to voting, dividends and distributions on winding up.

9. Events after the end of the reporting period

These financial statements have been prepared on a going concern basis. However, subsequent to the year end, on 31/01/2025, a decision was made to cease trading as part of a wider group reorganisation .

10. Limitation of auditors liability

The company entered into a liability limitation agreement with the auditor on 31 July 2025. The liability of the auditor in respect of any claim or claims made by the company is limited to £4,000,000 inclusive of interest of costs.

11. Summary audit opinion

The auditor's report dated 30 September 2025 was unqualified .

The senior statutory auditor was Peter Swarbrick BSc FCA , for and on behalf of Crossley & Davis Chartered Accountants .

12. Related party transactions

Included in debtors is an amount owed by connected parties of £206,111 (2023 £139,058 ).

13. Controlling party

The immediate parent company is Dura Software UK Limited . The company has been included within Consolidated accounts of Dura Software UK Ltd, registered office 66 Lincoln's Inn Fields, London, United Kingdom, WC2A 3LH. The ultimate parent company is Dura Software Inc, a company registered in the United States.