REGISTERED NUMBER: 05983171 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

INFINITY OUTDOOR LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

Mr R E D Moseley

Mr M S Wilkinson

SECRETARY:

Mr D J Rice

REGISTERED OFFICE:

4 Wellington Circus

Nottingham

Nottinghamshire

NG1 5AL

REGISTERED NUMBER:

05983171 (England and Wales)

ACCOUNTANTS:

David Rice Associates Ltd

Chartered Certified Accountants

4 Wellington Circus

Nottingham

Nottinghamshire

NG1 5AL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Infinity Outdoor Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Infinity Outdoor Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Infinity Outdoor Limited and state those matters that we have agreed to state to the Board of Directors of Infinity Outdoor Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Infinity Outdoor Limited 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 profit of Infinity Outdoor Limited. You consider that Infinity Outdoor Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Infinity Outdoor Limited. 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.

David Rice Associates Ltd

Chartered Certified Accountants

4 Wellington Circus

Nottingham

Nottinghamshire

NG1 5AL

25 September 2025

FIXED ASSETS

Property, plant and equipment

5

492,914

487,885

CURRENT ASSETS

Debtors

6

5,521,736

3,874,485

Cash at bank and in hand

4,409,423

2,992,112

9,931,159

6,866,597

CREDITORS

Amounts falling due within one year

7

3,753,353

2,825,726

NET CURRENT ASSETS

6,177,806

4,040,871

TOTAL ASSETS LESS CURRENT LIABILITIES

6,670,720

4,528,756

CREDITORS

Amounts falling due after more than one year

8

(5,286

)

(15,661

)

PROVISIONS FOR LIABILITIES

9

(6,244

)

(5,031

)

NET ASSETS

6,659,190

4,508,064

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

6,659,090

4,507,964

SHAREHOLDERS' FUNDS

6,659,190

4,508,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr R E D Moseley - Director

1.	STATUTORY INFORMATION

Infinity Outdoor 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services in accordance with the activities of the company as outlined in the directors'' report, exclusive of value added tax and trade discounts.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and not provided

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 9 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2024

552,492

Additions

19,258

At 31 December 2024

571,750

DEPRECIATION

At 1 January 2024

64,607

Charge for year

14,229

At 31 December 2024

78,836

NET BOOK VALUE

At 31 December 2024

492,914

At 31 December 2023

487,885

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

2,463,043

2,113,456

Amounts owed by group undertakings

470

2,420

Other debtors

3,058,223

1,758,609

5,521,736

3,874,485

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

939,688

1,012,274

Taxation and social security

1,496,112

760,346

Other creditors

1,317,553

1,053,106

3,753,353

2,825,726

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

5,286

15,661

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

6,244

5,031

Deferred

tax

£

Balance at 1 January 2024

5,031

Accelerated capital allowances

1,213

Balance at 31 December 2024

6,244

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100