Company No: 09441521 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	335,361		355,518
		335,361		355,518
Current assets
Stocks		5,000		7,404
Debtors
- due within one year	4	2,103,745		846,493
- due after more than one year	4	3,753		0
Cash at bank and in hand		203,771		370,690
		2,316,269		1,224,587
Creditors: amounts falling due within one year	5	( 1,880,014)		( 1,054,549)
Net current assets		436,255		170,038
Total assets less current liabilities		771,616		525,556
Creditors: amounts falling due after more than one year	6	( 160,333)		( 122,470)
Net assets		611,283		403,086
Capital and reserves
Called-up share capital	8	4		4
Profit and loss account		611,279		403,082
Total shareholders' funds		611,283		403,086

For the financial year ending 31 March 2025 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of H S Infra Limited (registered number: 09441521) were approved and authorised for issue by the Board of Directors on 07 October 2025. They were signed on its behalf by:

S J Hutchinson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

H S Infra Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 5, The Business Plaza Owen Way, Leominster Enterprise Park, Leominster, HR6 0LA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	15		13

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	300,271		30,315		181,057		79,427		591,070
Additions	0		0		0		13,122		13,122
Disposals	0		( 2,959)		( 75,219)		( 80)		( 78,258)
At 31 March 2025	300,271		27,356		105,838		92,469		525,934
Accumulated depreciation
At 01 April 2024	0		23,246		162,802		49,504		235,552
Charge for the financial year	0		7,069		5,216		20,994		33,279
Disposals	0		( 2,959)		( 75,219)		( 80)		( 78,258)
At 31 March 2025	0		27,356		92,799		70,418		190,573
Net book value
At 31 March 2025	300,271		0		13,039		22,051		335,361
At 31 March 2024	300,271		7,069		18,255		29,923		355,518

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	1,888,221		822,396
Amounts owed by directors	24,578		0
Prepayments and accrued income	149,243		182
Other debtors	41,703		23,915
	2,103,745		846,493
Debtors: amounts falling due after more than one year
Deferred tax asset	3,753		0

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	61,241		144,858
Trade creditors	477,333		468,481
Amounts owed to directors	49,341		12,564
Accruals and deferred income	878,524		14,328
Taxation and social security	404,207		405,382
Obligations under finance leases and hire purchase contracts	6,959		6,959
Other creditors	2,409		1,977
	1,880,014		1,054,549

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	155,096		112,032
Obligations under finance leases and hire purchase contracts	5,237		10,438
	160,333		122,470

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	0		0
Credited to the Statement of Income and Retained Earnings	3,753		0
At the end of financial year	3,753		0

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 B Shares ordinary shares of £ 1.00 each	2		2
2 A Shares ordinary shares of £ 1.00 each	2		2
	4		4

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts owed by directors	24,578		0
Amounts owed to directors	(49,341)		(12,564)

During the year drawings of £74,929 and repayments of £37,311 were made and interest of £183 charged on the overdrawn amount of £24,578.
Dividends of £50,000 were paid to directors during the year.